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IRS INTEREST RATE REMAINS AT 4 PERCENT FOR FIRST QUARTER 2004
December 15, 2003
The IRS announced that the interest rate for underpayments and overpayments will remain at 4% for the first quarter of 2004. The rate for corporate overpayments will remain at 3%, and the rate for large corporation underpayments will remain at 6%. (Rev. Rul. 2003-126)
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