There are no links to the official documents for the years 1989 through 1995.
The information below can only be used as help for further research, as
there is not enough information here to rely on for official guidance.
For that you need to obtain a copy of the complete document.
The Eighth Annual Institute on Current Issues in International
Taxation, cosponsored with The George Washington University, will be held December 14 and
15, 1995, at the J.W. Marriott Hotel in Washington, D.C.
Rev. Rul. 95-78
Interest rates; underpayments and overpayments. The rate of interest
determined under section 6621 of the Code for the calendar quarter beginning January 1,
1996, is 8 percent for overpayments, 9 percent for underpayments, and 11 percent for large
corporate underpayments. The rate of interest paid on the portion of a corporate
overpayment exceeding $10,000 is 6.5 percent.
Rev. Rul. 95-79
Federal rates; adjusted federal rates; adjusted federal long-term
rate, and the long-term exempt rate. For purposes of sections 1274, 1288, 382, and other
sections of the Code, tables set forth the rates for December 1995.
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