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IRS GuideWireNovember 17, 2023

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Issue Number:    RR-2023-22

Inside This Issue


Revenue Ruling 2023-22 provides the interest rates: underpayments and overpayments, determined under Section 6621 of the code for the calendar quarter beginning January 1, 2024. They will be 8 percent for overpayments (7 percent in the case of a corporation), 8 percent for underpayments, and 10 percent for large corporate underpayments. The rate of interest paid on the portion of a corporate overpayment exceeding $10,000 will be 5.5 percent.

Revenue Ruling 2023-22 will be in IRB: IRB 2023-49, dated December 4, 2023.

 

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