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Interest rates: underpayments and overpayments. The rates for interest determined under Section 6621 of the code for the calendar quarter beginning October 1, 2018, will be 5 percent for overpayments (4 percent in the case of a corporation), 5 percent for underpayments, and 7 percent for large corporate underpayments. The rate of interest paid on the portion of a corporate overpayment exceeding $10,000 will be 2.5 percent.
This procedure provides specifications for the private printing of red-ink substitutes for the 2018 revisions of certain information returns. This procedure will be reproduced as the next revision of Publication 1179. Rev. Proc. 2017–39 is superseded.
This revenue procedure provides excise tax relief for certain regulated investment companies that have inclusions under § 951(a)(1) of the Internal Revenue Code by reason of § 965 for the excise tax year ended on December 31, 2017.
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