The IRS has issued (Rev. Rul. 2012-24) the minimum required interest rates for loans made in September 2012:
-Short Term (demand loans and loans with terms of up to 3 years): 0.21%
-Mid-Term (loans from 3-9 years): .84%
-Long-Term (over 9 years): 2.18%
The Long-term tax-exempt rate for Section 382 ownership changes in September 2012 is 3.02%.