US Internal Revenue Service: rr-07-39
US Internal Revenue Service: rr-07-39
US Internal Revenue Service: rr-07-39
taxable period is the sum of the federal short-term rate plus 0.5
points.
determine the federal short-term rate for the first month in each
calendar quarter.
full percent).
daily compounding.
quarter.
published in Tables 16, 19, 21, and 25 of Rev. Proc. 95-17, 1995-
section 6622 that apply for prior periods are set forth in the
DRAFTING INFORMATION
call).
5
In 1995-1 C.B.
PERIOD RATE DAILY RATE TABLE
OVERPAYMENTS UNDERPAYMENTS
1995-1 C.B.
RATE TABLE PAGE
Jan. 1, 1999--Mar. 31, 1999 7% 19 573
Apr. 1, 1999--Jun. 30, 1999 8% 21 575
Jul. 1, 1999--Sep. 30, 1999 8% 21 575
Oct. 1, 1999--Dec. 31, 1999 8% 21 575
Jan. 1, 2000--Mar. 31, 2000 8% 69 623
Apr. 1, 2000--Jun. 30, 2000 9% 71 625
Jul. 1, 2000--Sep. 30, 2000 9% 71 625
7
OVERPAYMENTS UNDERPAYMENTS
_____________________________
1995-1 C.B.
RATE TABLE PG
1995-1 C.B.
RATE TABLE PG