The IRS has issued (Rev. Rul. 2013-12) the minimum required interest rates for loans made in June 2013:
-Short Term (demand loans and loans with terms of up to 3 years): 0.18%
-Mid-Term (loans from 3-9 years): 0.95%
-Long-Term (over 9 years): 2.47%
The Long-term tax-exempt rate for Section 382 ownership changes in June 2013 is 2.70%.
Historical AFRs may be found here or from prior Tax Update posts.
The IRS has issued (Rev. Rul. 2013-11) the minimum required interest rates for loans made in May 2013:
-Short Term (demand loans and loans with terms of up to 3 years): 0.20%
-Mid-Term (loans from 3-9 years): 1.00%
-Long-Term (over 9 years): 2.60%
The Long-term tax-exempt rate for Section 382 ownership changes in May 2013 is 2.70%.
Historical AFRs may be found here or from prior Tax Update posts.
The IRS has issued (Rev. Rul. 2013-7) the minimum required interest rates for loans made in March 2013:
-Short Term (demand loans and loans with terms of up to 3 years): 0.22%
-Mid-Term (loans from 3-9 years): 1.09%
-Long-Term (over 9 years): 2.66%
The Long-term tax-exempt rate for Section 382 ownership changes in March 2013 is 2.77%.
Historical AFRs may be found here or from prior Tax Update posts.
The IRS has issued (Rev. Rul. 2013-1) the minimum required interest rates for loans made in January 2013:
-Short Term (demand loans and loans with terms of up to 3 years): 0.21%
-Mid-Term (loans from 3-9 years): .87%
-Long-Term (over 9 years): 2.31%
The Long-term tax-exempt rate for Section 382 ownership changes in January 2013 is 2.84%.
Historical AFRs may be found here or from prior Tax Update posts.
The IRS has issued (Rev. Rul. 2012-31) the minimum required interest rates for loans made in December 2012:
-Short Term (demand loans and loans with terms of up to 3 years): 0.24%
-Mid-Term (loans from 3-9 years): .95%
-Long-Term (over 9 years): 2.40%
The Long-term tax-exempt rate for Section 382 ownership changes in December 2012 is 2.87%.
Historical AFRs may be found here or from prior Tax Update posts.
The IRS has issued (Rev. Rul. 2012-30) the minimum required interest rates for loans made in November 2012:
-Short Term (demand loans and loans with terms of up to 3 years): 0.22%
-Mid-Term (loans from 3-9 years): .89%
-Long-Term (over 9 years): 2.40%
The Long-term tax-exempt rate for Section 382 ownership changes in November 2012 is 2.87%.
Historical AFRs may be found here or from prior Tax Update posts.
The IRS has issued (Rev. Rul. 2012-28) the minimum required interest rates for loans made in October 2012:
-Short Term (demand loans and loans with terms of up to 3 years): 0.23%
-Mid-Term (loans from 3-9 years): .93%
-Long-Term (over 9 years): 2.36%
The Long-term tax-exempt rate for Section 382 ownership changes in October 2012 is 3.01%.
Historical AFRs may be found here or from prior Tax Update posts.
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%.
Historical AFRs may be found here or from prior Tax Update posts.
The IRS has issued (Rev. Rul. 2012-20) the minimum required interest rates for loans made in July 2012:
-Short Term (demand loans and loans with terms of up to 3 years): 0.24%
-Mid-Term (loans from 3-9 years): .92%
-Long-Term (over 9 years): 2.30%
The Long-term tax-exempt rate for Section 382 ownership changes in July 2012 is 3.26%.
Historical AFRs may be found here or from prior Tax Update posts.
The IRS has issued (Rev. Rul. 2012-13) the minimum required interest rates for loans made in June 2012:
-Short Term (demand loans and loans with terms of up to 3 years): 0.23%
-Mid-Term (loans from 3-9 years): 1.07
-Long-Term (over 9 years): 2.64%
The Long-term tax-exempt rate for Section 382 ownership changes in June 2012 is 3.26%.
Historical AFRs may be found here or from prior Tax Update posts.
The IRS has issued (Rev. Rul. 2012-13) the minimum required interest rates for loans made in May 2012:
-Short Term (demand loans and loans with terms of up to 3 years): 0.28%
-Mid-Term (loans from 3-9 years): 1.30%
-Long-Term (over 9 years): 2.89%
The Long-term tax-exempt rate for Section 382 ownership changes in May 2012 is 3.26%.
Historical AFRs may be found here or from prior Tax Update posts.
The IRS has issued (Rev. Rul. 2012-11) the minimum required interest rates for loans made in April 2012:
-Short Term (demand loans and loans with terms of up to 3 years): 0.25%
-Mid-Term (loans from 3-9 years): 1.15%
-Long-Term (over 9 years): 2.72%
The Long-term tax-exempt rate for Section 382 ownership changes in April 2012 is 3.26%.
Historical AFRs may be found here or from prior Tax Update posts.
The IRS has issued (Rev. Rul. 2012-9) the minimum required interest rates for loans made in March 2012:
-Short Term (demand loans and loans with terms of up to 3 years): 0.19%
-Mid-Term (loans from 3-9 years): 1.08%
-Long-Term (over 9 years): 2.65%
Historical AFRs may be found here or from prior Tax Update posts.
The Long-term tax-exempt rate for Section 382 ownership changes in March 2012 is 3.55%.
The IRS has issued (Rev. Rul. 2012-7) the minimum required interest rates for loans made in February 2012:
-Short Term (demand loans and loans with terms of up to 3 years): 0.19%
-Mid-Term (loans from 3-9 years): 1.12%
-Long-Term (over 9 years): 2.58%
Historical AFRs may be found here or from prior Tax Update posts.
The Long-term tax-exempt rate for Section 382 ownership changes in February 2012 is 3.55%.
The IRS has issued (Rev. Rul. 2012-2) the minimum required interest rates for loans made in January 2012:
-Short Term (demand loans and loans with terms of up to 3 years): 0.19%
-Mid-Term (loans from 3-9 years): 1.17%
-Long-Term (over 9 years): 2.63%
Historical AFRs may be found here or from prior Tax Update posts.
The Long-term tax-exempt rate for Section 382 ownership changes in January 2012 is 3.55%.
The IRS has issued (Rev. Rul. 2011-31) the minimum required interest rates for loans made in December 2011:
-Short Term (demand loans and loans with terms of up to 3 years): 0.20%
-Mid-Term (loans from 3-9 years): 1.27%
-Long-Term (over 9 years): 2.80%
The Long-term tax-exempt rate for Section 382 ownership changes in December 2011 is 3.55%.
The IRS has issued (Rev. Rul. 2011-25) the minimum required interest rates for loans made in November 2011:
-Short Term (demand loans and loans with terms of up to 3 years): 0.19%
-Mid-Term (loans from 3-9 years): 1.20%
-Long-Term (over 9 years): 2.67%
The Long-term tax-exempt rate for Section 382 ownership changes in November 2011 is 3.77%.
The IRS has issued (Rev. Rul. 2011-22) the minimum required interest rates for loans made in October 2011:
-Short Term (demand loans and loans with terms of up to 3 years): 0.16%
-Mid-Term (loans from 3-9 years): 1.19%
-Long-Term (over 9 years): 2.95%
The Long-term tax-exempt rate for Section 382 ownership changes in October 2011 is 3.82%.
The IRS has issued (Rev. Rul. 2011-20) the minimum required interest rates for loans made in September 2011:
-Short Term (demand loans and loans with terms of up to 3 years): 0.26%
-Mid-Term (loans from 3-9 years): 1.63%
-Long-Term (over 9 years): 3.57%
The Long-term tax-exempt rate for Section 382 ownership changes in September 2011 is 3.86%.
The IRS has issued (Rev. Rul. 2011-16) the minimum required interest rates for loans made in August 2011:
-Short Term (demand loans and loans with terms of up to 3 years): 0.32%
-Mid-Term (loans from 3-9 years): 1.90%
-Long-Term (over 9 years): 3.86%
The Long-term tax-exempt rate for Section 382 ownership changes in August 2011 is 4.17%.
Joe Kristan writes the Tax Update items, and any opinions expressed or implied are not necessarily shared by anyone else at Roth & Company, P.C. Address questions or comments on Tax Updates to
