INCOME TAX

Rev. Rul. 2000–30, page 1262. Interest rates; underpayments and overpayments. The rate of interest determined under section 6621 of the Code for the calendar quarter beginning July 1, 2000, will be 9 percent for overpayments (8 percent in the case of a corporation), 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.

T.D. 8885, page 1260. Final regulations under section 368(a)(1)(C) of the Code relate to the solely for voting stock requirement in certain corporate reorganizations. Rev. Rul. 54–396 obsoleted.

Finding Lists begin on page ii.

Department of the Treasury Internal Revenue Service