Revenue Ruling 2015-12 provides the rates for interest on tax overpayments and underpayments for the calendar quarter beginning July 1, 2015.

T.D. 9713 contains amendments to temporary regulations, issued in March 2015, relating to information reporting by brokers of debt instruments.  The amendments change the applicability date of the temporary regulations for reporting certain information on a transfer statement from June 30, 2015 to January 1, 2016.