IRS issues Applicable Federal Rates (AFR) for January 2014

December 20th, 2013 by Joe Kristan


The IRS has issued (Rev. Rul. 2014-1) the minimum required interest rates for loans made in January 2014:

Short Term (demand loans and loans with terms of up to 3 years): 0.25%

-Mid-Term (loans from 3-9 years): 1.75%

-Long-Term (over 9 years): 3.49%

The Long-term tax-exempt rate for Section 382 ownership changes in January 2014 is 3.49%.

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



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