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"Interest rates will hold steady for the calendar quarter beginning April 1. The rates will be:
- Five percent for overpayments (four percent in the case of a corporation)
- Two and one-half percent for the portion of a corporate overpayment exceeding $10,000
- Five percent for underpayments
- Seven percent for large corporate underpayments
Revenue Ruling 2020-7 announcing the rates of interest will appear in Internal Revenue Bulletin 2020-12."
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