Interest rates; underpayments and overpayments. The rates for interest determined under section 6621 of the Code for the calendar quarter beginning October 1, 2011, will be 3 percent for overpayments (2 percent in the case of a corporation), 3 percent for underpayments, and 5 percent for large corporate underpayments. The rate of interest paid on the portion of a corporate overpayment exceeding $10,000 will be 0.5 percent.

Final regulations under section 901 of the Code provide guidance relating to the determination of the amount of taxes paid for purposes of the foreign tax credit that involves structural passive investment arrangements.

Final, temporary, and proposed regulations under section 901 of the Code provide guidance relating to the determination of the amount of taxes paid for purposes of the foreign tax credit. The regulations affect taxpayers that claim direct and indirect foreign tax credit.

Final, temporary, and proposed regulations under section 901 of the Code provide guidance relating to the determination of the amount of taxes paid for purposes of the foreign tax credit. The regulations affect taxpayers that claim direct and indirect foreign tax credit.

Final regulations under sections 195, 248, and 709 of the Code provide guidance for making elections to amortize expenses.

This procedure provides domestic asset/liability percentages and domestic investment yields needed by foreign life insurance companies and foreign property and liability insurance companies to compute their minimum effectively connected net investment income under section 842(b) of the Code for taxable years beginning after December 31, 2009.

Interim final and proposed regulations under section 9815 of the Code implement the rules for group health plans and health insurance coverage in the group and individual markets under provisions of the Affordable Care Act regarding preventive health services.

Interim final and proposed regulations under section 9815 of the Code implement the rules for group health plans and health insurance coverage in the group and individual markets under provisions of the Affordable Care Act regarding preventive health services.

This procedure supplements the procedures for requesting a letter ruling under section 414(e) of the Code relating to church plans. This procedure requires that plan participants and other interested persons receive a notice in connection with a letter ruling request under section 414(e) for a qualified plan, requires that a copy of the notice be submitted to the IRS as part of the ruling request, and provides procedures for the IRS to receive and consider comments relating to the ruling request from interested persons. Rev. Proc. 2011-4 (and any applicable predecessor revenue procedure) modified.

Interim final and proposed regulations under section 9815 of the Code implement the rules for group health plans and health insurance coverage in the group and individual markets under provisions of the Affordable Care Act regarding preventive health services.

Interim final and proposed regulations under section 9815 of the Code implement the rules for group health plans and health insurance coverage in the group and individual markets under provisions of the Affordable Care Act regarding preventive health services.

This notice describes the relief the IRS will provide in connection with the retroactive extension of certain aviation related excise taxes by the Airport and Airway Extension Act of 2011, Part IV.