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5 rate, except that this part of the tax code contains a confusing cross-reference to section 6621(c)(3).
Interest on overpayments by S corporations by Metrejean, Cheryl T. / Journal of Accountancy
Before you start pulling hair, take a look in the back of the manual for the supplemental cross-reference index.
Parts manual perplexity by PS, the Preventive Maintenance Monthly
Topic as well as author entries make it easy to cross-reference information for associative study, while listings blend biography and review of major works with critical analysis.
Greenwood Press by Donovan, Diane C. / MBR Bookwatch
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