Rev. Rul. 2022-15, page 152.

Interest rates: underpayments and overpayments. The rates for interest determined under Section 6621 of the code for the calendar quarter beginning October 1, 2022, will be 6 percent for overpayments (5 ­percent in the case of a corporation), 6 percent for underpayments, and 8 percent for large corporate underpayments. The rate of interest paid on the portion of a

Finding Lists begin on page ii.

corporate overpayment exceeding $10,000 will be 3.5 percent.