Interest rates for the third quarter will remain unchanged, the Internal Revenue Service said.

The interest rates for the calendar quarter beginning July 1 are as follows:

-- 6 percent for overpayments (5 percent in the case of a corporation);-- 6 percent for underpayments;-- 8 percent for large corporate underpayments; and,-- 3.5 percent for the portion of a corporate overpayment exceeding $10,000.

Interest rates are computed from the federal short-term rate based on daily compounding determined during April 2005.

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