Archive for the ‘Applicable Federal Rates’ Category

IRS releases Applicable Federal Rates (AFR) for May 2014

Friday, May 2nd, 2014 by Joe Kristan

The IRS has issued (Rev. Rul. 2014-13) the minimum required interest rates for loans made in May 2014:

Short Term (demand loans and loans with terms of up to 3 years): 0.33%

-Mid-Term (loans from 3-9 years): 1.93%

-Long-Term (over 9 years): 3.27%

The Long-term tax-exempt rate for Section 382 ownership changes in May 2014 is 3.36%.

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

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IRS releases Applicable Federal Rates (AFR) for April 2014

Friday, March 21st, 2014 by Joe Kristan

The IRS has issued (Rev. Rul. 2014-12) the minimum required interest rates for loans made in April 2014:

Short Term (demand loans and loans with terms of up to 3 years): 0.28%

-Mid-Term (loans from 3-9 years): 1.81%

-Long-Term (over 9 years): 3.32%

The Long-term tax-exempt rate for Section 382 ownership changes in April 2014 is 3.56%.

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

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IRS Releases Applicable Federal Rates (AFR) for March 2014

Tuesday, February 25th, 2014 by Joe Kristan

The IRS has issued (Rev. Rul. 2014-8) the minimum required interest rates for loans made in March 2014:

Short Term (demand loans and loans with terms of up to 3 years): 0.28%

-Mid-Term (loans from 3-9 years): 1.84%

-Long-Term (over 9 years): 3.36%

The Long-term tax-exempt rate for Section 382 ownership changes in March 2014 is 3.56%.

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

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IRS issues Applicable Federal Rates (AFR) for February 2014

Friday, January 24th, 2014 by Joe Kristan

The IRS has issued (Rev. Rul. 2014-6) the minimum required interest rates for loans made in February 2014:

Short Term (demand loans and loans with terms of up to 3 years): 0.30%

-Mid-Term (loans from 3-9 years): 1.97%

-Long-Term (over 9 years): 3.56%

The Long-term tax-exempt rate for Section 382 ownership changes in February 2014 is 3.56%.

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

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IRS issues Applicable Federal Rates (AFR) for January 2014

Friday, 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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IRS issues Applicable Federal Rates (AFR) for December 2013

Friday, November 22nd, 2013 by Joe Kristan

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%.

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

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IRS Issues Applicable Federal Rates (AFR) for November 2013

Friday, November 1st, 2013 by Joe Kristan

The IRS has issued (Rev. Rul. 2013-22) the minimum required interest rates for loans made in November 2013:

Short Term (demand loans and loans with terms of up to 3 years): 0.27%

-Mid-Term (loans from 3-9 years): 1.73%

-Long-Term (over 9 years): 3.37%

The Long-term tax-exempt rate for Section 382 ownership changes in November 2013 is 3.5%.

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

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IRS issues Applicable Federal Rates (AFR) for September 2013

Monday, August 26th, 2013 by Joe Kristan

The IRS has issued (Rev. Rul. 2013-18) the minimum required interest rates for loans made in September 2013:

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

-Mid-Term (loans from 3-9 years): 1.66%

-Long-Term (over 9 years): 3.28%

The Long-term tax-exempt rate for Section 382 ownership changes in September 2013 is 3.28%.

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

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IRS Releases Applicable Federal Rates (AFR) for July 2013

Friday, July 12th, 2013 by Joe Kristan

The IRS has issued (Rev. Rul. 2013-15) the minimum required interest rates for loans made in July 2013:

-Short Term (demand loans and loans with terms of up to 3 years): 0.23%

-Mid-Term (loans from 3-9 years): 1.22%

-Long-Term (over 9 years): 2.80%

The Long-term tax-exempt rate for Section 382 ownership changes in July 2013 is 2.80%.

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

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IRS releases Applicable Federal Rates (AFR) for June 2013

Tuesday, May 21st, 2013 by Joe Kristan

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.

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IRS issues Applicable Federal Rates (AFR) for May 2013

Friday, April 19th, 2013 by Joe Kristan

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.

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IRS issues Applicable Federal Rates (AFR) for March 2013

Wednesday, February 20th, 2013 by Joe Kristan

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.

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IRS issues Applicable Federal Rates (AFR) for January 2013

Wednesday, December 19th, 2012 by Joe Kristan

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.

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IRS issues Applicable Federal Rates (AFR) for December 2012

Wednesday, November 21st, 2012 by Joe Kristan

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.

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IRS issues Applicable Federal Rates (AFR) for November 2012

Friday, October 19th, 2012 by Joe Kristan

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.

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IRS issues Applicable Federal Rates (AFR) for October 2012

Wednesday, September 19th, 2012 by Joe Kristan

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.

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IRS issues Applicable Federal Rates (AFR) for September 2012

Monday, August 20th, 2012 by Joe Kristan

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.

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IRS issues Applicable Federal Rates (AFR) for July 2012

Tuesday, June 19th, 2012 by Joe Kristan

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.

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IRS issues Applicable Federal Rates (AFR) for June 2012

Friday, May 18th, 2012 by Joe Kristan

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.

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IRS issues Applicable Federal Rates (AFR) for May 2012

Monday, April 30th, 2012 by Joe Kristan

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.

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