RR-2024-25: Federal short-term rates for the calendar quarter beginning Jan. 1, 2025

Revenue Ruling 2024-25 sets forth the federal short-term rates for the calendar quarter beginning Jan. 1, 2025, in accordance with Section 6621 of the Internal Revenue Code, which establishes the interest rates on overpayments and underpayments of tax.

Revenue Ruling 2024-25 will be published in Internal Revenue Bulletin 2024-49, on December 2, 2024.

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