The IRS has issued (Rev. Rul. 2013-3) the minimum required interest rates for loans made in February 2013:

-Short Term (demand loans and loans with terms of up to 3 years): 0.21%

-Mid-Term (loans from 3-9 years): 1.01%

-Long-Term (over 9 years): 2.52%

The Long-term tax-exempt rate for Section 382 ownership changes in February 2013 is 2.83%.

Historical AFRs may be found here or from prior Tax Update posts.

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