Rev. Rul. 2012-8
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Section 6621 of the Internal Revenue Code establishes the rates for interest on tax overpayments and tax underpayments. Under section 6621(a)(1), the overpayment rate is the sum of the federal short-term rate plus 3 percentage points (2 percentage points in the case of a corporation), except the rate for the portion of a corporate overpayment of tax exceeding $10,000 for a taxable period is the sum of the federal short-term rate plus 0.5 of a percentage point. |
Internal Revenue Bulletin
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The Internal Revenue Bulletin is the authoritative instrument of the Commissioner of Internal Revenue for announcing official rulings and procedures of the Internal Revenue Service and for publishing Treasury Decisions, Executive Orders, Tax Conventions, legislation, court decisions, and other items of general interest. |
H. R. 3467: To amend the Internal Revenue Code of 1986 to reform the estate and gift tax
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In the House of Representatives on November 17, 2011 Mr. McDermott (for himself and Mr. Rangel) introduced the following bill; which was referred to the Committee on Ways and Means. |
