On January 1, 1994, a uniform interest rate was created. . rate” or the “short term rate” established under the Internal Revenue Code (IRC Section 6621). .

Nov 28, 2000 – 2000-50, dated December 11, 2000. Section 6621 of the .

11 posts - 6 authors - Last post: Mar 27, 2003I have always just gone ahead and used the applicable 6621 rate as the " reasonable" rate of interest for purpose of calculation of the excise tax .

Jan 7, 2011 – 26 U.S.C. 6621 - Determination of rate of interest.

IRC Section 6621 provides the interest rates used to compute interest on underpayments and overpayments of tax. However, there are situations where IRC .

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Aug 20, 2011 – Section 6621 of the Internal Revenue Code establishes the rates for interest on tax overpayments and tax underpayments. These rates .

Interest on underpayments of federal tax must accrue interest, compounded daily, . quarterly by the Internal Revenue Service in accordance with section 6621 of the . For corporations, the interest rate on overpayments of $10000 or less is 1 .

(a) General rule (1) Overpayment rate The overpayment rate established under this section shall be the sum of (A) the Federal short-term rate determined .

Jun 8, 1998 – Section 6621 of the Internal Revenue Code establishes different rates for interest on tax overpayments and interest on tax underpayments. .

Although Virginia uses the nominal interest rate established pursuant to IRC § 6621, Virginia applies simple interest computations without compounding. .

Revenue Ruling 2000-42 IRC 6621 Interest Rates (Rev Rule 2000-42)

(b) The interest rate shall be adjusted on a semiannual basis, . federal rate going into effect on that January 1 or July 1 under Section 6621 of the .

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Under the temporary regulations, two things are needed before interest will run at section 6621(c)'s "hot" rate: a "large corporate underpayment of tax" and an .

Sep 22, 2008 – The online calculator uses the Internal Revenue Code (IRC) 6621(a)(2) underpayment rate for calculating interest owed and the IRC 6621(c)(1) .

Section 6621 of the Internal Revenue Code establishes the rates for interest on tax and tax underpayments. Under section 6621(a)(1), the overpayment rate is .

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Jun 3, 2009 – Section 6621 of the Internal Revenue Code establishes the rates for interest on tax and tax underpayments. Under section 6621(a)(1), the .

Mar 12, 2009 – IRC § 6621 establishes the interest rates on tax overpayments and underpayments. The rates are based on the federal short-term rate (most .

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Jul 6, 2009 – Determination of Rate of Interest. 26 CFR 301.6621-1: Interest rate. Rev. Rul. 2009-17. Section 6621 of the Internal Revenue Code establishes .

Mar 14, 2010 – Section 6621.--Determination of Interest Rate26 CFR 301.6621-1: Interest rate. Interest rates; underpayments and overpayments. The rate .

Back pay interest is computed using certain interest rates established by the Secretary of the Treasury under 26 U.S.C. 6621(a)(1). The interest rate is updated .

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1987)(rejecting the IRS's arguments for the rate required by 26 U.S.C. § 6621 and requiring "a case-by-case determination of what interest rate the reorganizing .

In considering the appropriate interest rate to be assessed on this payment . Service individual overpayment rate as specified in 26 U.S.C. 6621(a)(1) for .

Jun 23, 2010 – Section 6621 of the Internal Revenue Code establishes the rates for interest on tax overpayments and tax underpayments. Under section .

Aug 26, 2011 – Interest Rates by Calendar Quarter. (As Established by 26 USCA 6621, According to Section 40-1-44, Code of Alabama 1975) .

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6621. Determination of rate of interest (a) General rule (1) Overpayment rate The overpayment rate established under this section shall be the sum of-- (A) the .

The Revenue Reconciliation Act of 1990 (P.L. 101–508) included a new provision in IRC 6621(c) which increased the interest rate on a large corporate .

Results 1 - 10 of 213000 – Determination of Interest Rate 26 CFR 301.6621-1: Interest rate. Interest rates; underpayments and overpayments. .

Subchapter C--Determination of Interest Rate; Compounding of Interest (sections 6621--6622) Sec. 6621. Determination of rate of interest.

Loan at Fair Market Interest Rate to a Party in Interest with Respect to the . . From the IRC 6621(a)(2) underpayment rate tables, the rate for this quarter is 9%. .

FindLaw provides 26 U.S.C. § 6621 : US Code - Section 6621: Determination of rate of interest for Lawyers, Law Students, etc.

Although Virginia uses the nominal interest rate established pursuant to IRC § 6621, Virginia applies simple interest computations without compounding. 4. .

6621. Determination of rate of interest. How Current is This? (a) General rule. (1) Overpayment rate. The overpayment rate established under this section shall .

Interest 70.93 - Interest rate. (a) In general. The interest rate .

Jun 27, 2010 – Internal Revenue Bulletin: 2010-26. June 28, 2010. Part 1. Section 6621.-- Determination of Rate of Interest. 26 CFR 301.6621-1: Interest rate. .

Section 6621 establishes the interest rate for purposes of computing the amount of interest that must be paid under section 6601, relating to interest on .

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DOL > EBSA > Table of Interest Rates. IRC 6621 Table Of Underpayment Rates. Date. (a)(2) Underpayment Rates. (c)(1) Underpayment Rates .

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