Quarterly IRS Interest Rates Used in Calculating Interest on Overdue Accounts and Refunds on Customs Duties, 72379-72380 [2019-28220]
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72379
Federal Register / Vol. 84, No. 250 / Tuesday, December 31, 2019 / Notices
Time: 10:00 a.m. to 5:00 p.m.
Agenda: To review and evaluate grant
applications.
Place: The Westgate Hotel, 1055 Second
Avenue, San Diego, CA 92101.
Contact Person: Weijia Ni, Ph.D., Chief/
Scientific Review Officer, Center for
Scientific Review, National Institutes of
Health, 6701 Rockledge Drive, Room 3100,
MSC 7808, Bethesda, MD 20892, (301) 594–
3292, niw@csr.nih.gov.
(Catalogue of Federal Domestic Assistance
Program Nos. 93.306, Comparative Medicine;
93.333, Clinical Research, 93.306, 93.333,
93.337, 93.393–93.396, 93.837–93.844,
93.846–93.878, 93.892, 93.893, Naonal
Institutes of Health, HHS)
Dated: December 23, 2019.
Sylvia L. Neal,
Program Analyst, Office of Federal Advisory
Committee Policy.
[FR Doc. 2019–28245 Filed 12–30–19; 8:45 am]
Dated: December 23, 2019.
Sylvia L. Neal,
Program Analyst, Office of Federal Advisory
Committee Policy.
[FR Doc. 2019–28243 Filed 12–30–19; 8:45 am]
BILLING CODE 4140–01–P
DEPARTMENT OF HOMELAND
SECURITY
BILLING CODE 4140–01–P
U.S. Customs and Border Protection
DEPARTMENT OF HEALTH AND
HUMAN SERVICES
Quarterly IRS Interest Rates Used in
Calculating Interest on Overdue
Accounts and Refunds on Customs
Duties
National Institutes of Health
National Institute of Arthritis and
Musculoskeletal and Skin Diseases;
Notice of Closed Meeting
U.S. Customs and Border
Protection, Department of Homeland
Security.
ACTION: General notice.
AGENCY:
Pursuant to section 10(d) of the
Federal Advisory Committee Act, as
amended, notice is hereby given of the
following meeting.
The meeting will be closed to the
public in accordance with the
provisions set forth in sections
552b(c)(4) and 552b(c)(6), Title 5 U.S.C.,
as amended. The grant applications and
the discussions could disclose
confidential trade secrets or commercial
property such as patentable material,
and personal information concerning
individuals associated with the grant
applications, the disclosure of which
would constitute a clearly unwarranted
invasion of personal privacy.
khammond on DSKJM1Z7X2PROD with NOTICES
Boulevard, Bethesda, MD 20892 (Telephone
Conference Call).
Contact Person: Yasuko Furumoto, Ph.D.,
Scientific Review Officer, Scientific Review
Branch, National Institute of Arthritis,
Musculoskeletal and Skin Diseases, 6701
Democracy Boulevard, Suite 820, Bethesda,
MD 20892, 301–827–7835,
yasuko.furumoto@nih.gov.
(Catalogue of Federal Domestic Assistance
Program Nos. 93.846, Arthritis,
Musculoskeletal and Skin Diseases Research,
National Institutes of Health, HHS)
Name of Committee: National Institute of
Arthritis and Musculoskeletal and Skin
Diseases Special Emphasis Panel;
Mechanistic Ancillary Studies Review
Meeting.
Date: February 20, 2020.
Time: 11:00 a.m. to 4:00 p.m.
Agenda: To review and evaluate grant
applications.
Place: National Institute of Arthritis,
Musculoskeletal and Skin Diseases, One
Democracy Plaza, 6701 Democracy
This notice advises the public
that the quarterly Internal Revenue
Service interest rates used to calculate
interest on overdue accounts
(underpayments) and refunds
(overpayments) of customs duties will
remain the same from the previous
quarter. For the calendar quarter
beginning January 1, 2020, the interest
rates for overpayments will be 4 percent
for corporations and 5 percent for noncorporations, and the interest rate for
underpayments will be 5 percent for
both corporations and non-corporations.
This notice is published for the
convenience of the importing public
and U.S. Customs and Border Protection
personnel.
DATES: The rates announced in this
notice are applicable as of January 1,
2020.
SUMMARY:
FOR FURTHER INFORMATION CONTACT:
Bruce Ingalls, Revenue Division,
Collection Refunds & Analysis Branch,
6650 Telecom Drive, Suite #100,
Ending date
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Background
Pursuant to 19 U.S.C. 1505 and
Treasury Decision 85–93, published in
the Federal Register on May 29, 1985
(50 FR 21832), the interest rate paid on
applicable overpayments or
underpayments of customs duties must
be in accordance with the Internal
Revenue Code rate established under 26
U.S.C. 6621 and 6622. Section 6621
provides different interest rates
applicable to overpayments: One for
corporations and one for noncorporations.
The interest rates are based on the
Federal short-term rate and determined
by the Internal Revenue Service (IRS) on
behalf of the Secretary of the Treasury
on a quarterly basis. The rates effective
for a quarter are determined during the
first-month period of the previous
quarter.
In Revenue Ruling 2019–28, the IRS
determined the rates of interest for the
calendar quarter beginning January 1,
2020, and ending on March 31, 2020.
The interest rate paid to the Treasury for
underpayments will be the Federal
short-term rate (2%) plus three
percentage points (3%) for a total of five
percent (5%) for both corporations and
non-corporations. For corporate
overpayments, the rate is the Federal
short-term rate (2%) plus two
percentage points (2%) for a total of four
percent (4%). For overpayments made
by non-corporations, the rate is the
Federal short-term rate (2%) plus three
percentage points (3%) for a total of five
percent (5%). These interest rates used
to calculate interest on overdue
accounts (underpayments) and refunds
(overpayments) of customs duties are
remaining the same from the previous
quarter. These interest rates are subject
to change for the calendar quarter
beginning April 1, 2020, and ending on
June 30, 2020.
For the convenience of the importing
public and U.S. Customs and Border
Protection personnel, the following list
of IRS interest rates used, covering the
period from July of 1974 to date, to
calculate interest on overdue accounts
and refunds of customs duties, is
published in summary format.
Underpayments
(percent)
Beginning date
VerDate Sep<11>2014
Indianapolis, Indiana 46278; telephone
(317) 298–1107.
SUPPLEMENTARY INFORMATION:
E:\FR\FM\31DEN1.SGM
Corporate
overpayments
(Eff. 1–1–99)
(percent)
Overpayments
(percent)
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31DEN1
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72380
Federal Register / Vol. 84, No. 250 / Tuesday, December 31, 2019 / Notices
Beginning date
khammond on DSKJM1Z7X2PROD with NOTICES
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070185
010186
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100194
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040108
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100108
010109
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010119
070119
Underpayments
(percent)
Ending date
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033101
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123101
123102
093003
033104
063004
093004
033105
093005
063006
123107
033108
063008
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033109
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Dated: December 23, 2019.
Samuel D. Grable,
Chief Financial Officer, U.S. Customs and
Border Protection.
DEPARTMENT OF THE INTERIOR
[FR Doc. 2019–28220 Filed 12–30–19; 8:45 am]
[FWS–R8–ES–2019–N166;
FXES11130800000–201–FF08E00000]
BILLING CODE 9111–14–P
Fish and Wildlife Service,
Interior.
Jkt 250001
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Notice of receipt of permit
applications; request for comments.
ACTION:
We, the U.S. Fish and
Wildlife Service, have received
applications for permits to conduct
activities intended to enhance the
propagation or survival of endangered
or threatened species under the
Endangered Species Act. We invite the
public and local, State, Tribal, and
Federal agencies to comment on these
applications. Before issuing any of the
SUMMARY:
AGENCY:
17:30 Dec 30, 2019
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Fish and Wildlife Service
Endangered and Threatened Species;
Receipt of Recovery Permit
Applications
VerDate Sep<11>2014
Corporate
overpayments
(Eff. 1–1–99)
(percent)
Overpayments
(percent)
PO 00000
Frm 00089
Fmt 4703
Sfmt 4703
E:\FR\FM\31DEN1.SGM
31DEN1
]]>Agencies
[Federal Register Volume 84, Number 250 (Tuesday, December 31, 2019)]
[Notices]
[Pages 72379-72380]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-28220]
=======================================================================
-----------------------------------------------------------------------
DEPARTMENT OF HOMELAND SECURITY
U.S. Customs and Border Protection
Quarterly IRS Interest Rates Used in Calculating Interest on
Overdue Accounts and Refunds on Customs Duties
AGENCY: U.S. Customs and Border Protection, Department of Homeland
Security.
ACTION: General notice.
-----------------------------------------------------------------------
SUMMARY: This notice advises the public that the quarterly Internal
Revenue Service interest rates used to calculate interest on overdue
accounts (underpayments) and refunds (overpayments) of customs duties
will remain the same from the previous quarter. For the calendar
quarter beginning January 1, 2020, the interest rates for overpayments
will be 4 percent for corporations and 5 percent for non-corporations,
and the interest rate for underpayments will be 5 percent for both
corporations and non-corporations. This notice is published for the
convenience of the importing public and U.S. Customs and Border
Protection personnel.
DATES: The rates announced in this notice are applicable as of January
1, 2020.
FOR FURTHER INFORMATION CONTACT: Bruce Ingalls, Revenue Division,
Collection Refunds & Analysis Branch, 6650 Telecom Drive, Suite #100,
Indianapolis, Indiana 46278; telephone (317) 298-1107.
SUPPLEMENTARY INFORMATION:
Background
Pursuant to 19 U.S.C. 1505 and Treasury Decision 85-93, published
in the Federal Register on May 29, 1985 (50 FR 21832), the interest
rate paid on applicable overpayments or underpayments of customs duties
must be in accordance with the Internal Revenue Code rate established
under 26 U.S.C. 6621 and 6622. Section 6621 provides different interest
rates applicable to overpayments: One for corporations and one for non-
corporations.
The interest rates are based on the Federal short-term rate and
determined by the Internal Revenue Service (IRS) on behalf of the
Secretary of the Treasury on a quarterly basis. The rates effective for
a quarter are determined during the first-month period of the previous
quarter.
In Revenue Ruling 2019-28, the IRS determined the rates of interest
for the calendar quarter beginning January 1, 2020, and ending on March
31, 2020. The interest rate paid to the Treasury for underpayments will
be the Federal short-term rate (2%) plus three percentage points (3%)
for a total of five percent (5%) for both corporations and non-
corporations. For corporate overpayments, the rate is the Federal
short-term rate (2%) plus two percentage points (2%) for a total of
four percent (4%). For overpayments made by non-corporations, the rate
is the Federal short-term rate (2%) plus three percentage points (3%)
for a total of five percent (5%). These interest rates used to
calculate interest on overdue accounts (underpayments) and refunds
(overpayments) of customs duties are remaining the same from the
previous quarter. These interest rates are subject to change for the
calendar quarter beginning April 1, 2020, and ending on June 30, 2020.
For the convenience of the importing public and U.S. Customs and
Border Protection personnel, the following list of IRS interest rates
used, covering the period from July of 1974 to date, to calculate
interest on overdue accounts and refunds of customs duties, is
published in summary format.
----------------------------------------------------------------------------------------------------------------
Corporate
Under- Over- payments overpayments
Beginning date Ending date payments (percent) (Eff. 1-1-99)
(percent) (percent)
----------------------------------------------------------------------------------------------------------------
070174................................ 063075.................. 6 6 ..............
070175................................ 013176.................. 9 9 ..............
020176................................ 013178.................. 7 7 ..............
[[Page 72380]]
020178................................ 013180.................. 6 6 ..............
020180................................ 013182.................. 12 12 ..............
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010183................................ 063083.................. 16 16 ..............
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010185................................ 063085.................. 13 13 ..............
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010186................................ 063086.................. 10 10 ..............
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100187................................ 123187.................. 10 9 ..............
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100188................................ 033189.................. 11 10 ..............
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100189................................ 033191.................. 11 10 ..............
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010192................................ 033192.................. 9 8 ..............
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100192................................ 063094.................. 7 6 ..............
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010199................................ 033199.................. 7 7 6
040199................................ 033100.................. 8 8 7
040100................................ 033101.................. 9 9 8
040101................................ 063001.................. 8 8 7
070101................................ 123101.................. 7 7 6
010102................................ 123102.................. 6 6 5
010103................................ 093003.................. 5 5 4
100103................................ 033104.................. 4 4 3
040104................................ 063004.................. 5 5 4
070104................................ 093004.................. 4 4 3
100104................................ 033105.................. 5 5 4
040105................................ 093005.................. 6 6 5
100105................................ 063006.................. 7 7 6
070106................................ 123107.................. 8 8 7
010108................................ 033108.................. 7 7 6
040108................................ 063008.................. 6 6 5
070108................................ 093008.................. 5 5 4
100108................................ 123108.................. 6 6 5
010109................................ 033109.................. 5 5 4
040109................................ 123110.................. 4 4 3
010111................................ 033111.................. 3 3 2
040111................................ 093011.................. 4 4 3
100111................................ 033116.................. 3 3 2
040116................................ 033118.................. 4 4 3
040118................................ 123118.................. 5 5 4
010119................................ 063019.................. 6 6 5
070119................................ 033120.................. 5 5 4
----------------------------------------------------------------------------------------------------------------
Dated: December 23, 2019.
Samuel D. Grable,
Chief Financial Officer, U.S. Customs and Border Protection.
[FR Doc. 2019-28220 Filed 12-30-19; 8:45 am]
BILLING CODE 9111-14-P
