Revenue Ruling 2015-17 provides the rates for interest on tax overpayments and underpayments for the calendar quarter beginning September 1, 2015.

Revenue Ruling 2015-19 provides the September 2015 applicable federal rates, adjusted applicable federal interest rates, adjusted federal long-term rate, adjusted federal long-term tax-exempt rate, appropriate percentages for the low-income housing credit, and applicable federal rate for determining the present value of an annuity, an interest for life or a term of years, or a remainder or reversionary interest.