The IRS has issued (Rev. Rul. 2013-26) the minimum required interest rates for loans made in December 2013:
Short Term (demand loans and loans with terms of up to 3 years): 0.25%
-Mid-Term (loans from 3-9 years): 1.65%
-Long-Term (over 9 years): 3.32%
The Long-term tax-exempt rate for Section 382 ownership changes in December 2013 is 3.5%.