Killer Tax Brief
AI-Generated Practitioner Briefs of IRS Tax Guidance & Tax Court Opinions
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federal short-term rate (1)
Week 8, 2026
Rev. Rul. 2026-5 — Updates quarterly interest rates on tax overpayments and underpayments to 6% (5% for corporations) effective April 1, 2026, based on 3% federal short-term rate.