Posts Tagged ‘applicable federal rates’

IRS issues Applicable Federal Rates (AFR) for October 2014

Friday, September 19th, 2014 by Joe Kristan

The IRS has issued (Rev. Rul. 2014-26) the minimum required interest rates for loans made in October 2014:

Short Term (demand loans and loans with terms of up to 3 years): 0.38%

-Mid-Term (loans from 3-9 years): 1.85%

-Long-Term (over 9 years): 2.89%

The Long-term tax-exempt rate for Section 382 ownership changes in October 2014 is 3.05%.

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

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IRS issues Applicable Federal Rates (AFR) for September 2014

Thursday, August 21st, 2014 by Joe Kristan

The IRS has issued (Rev. Rul. 2014-22) the minimum required interest rates for loans made in September 2014:

Short Term (demand loans and loans with terms of up to 3 years): 0.36%

-Mid-Term (loans from 3-9 years): 1.86%

-Long-Term (over 9 years): 2.97%

The Long-term tax-exempt rate for Section 382 ownership changes in September 2014 is 3.06%.

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

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IRS Releases Applicable Federal Rates (AFR) for August 2014

Friday, August 8th, 2014 by Joe Kristan

The IRS has issued (Rev. Rul. 2014-19) the minimum required interest rates for loans made in August 2014:

Short Term (demand loans and loans with terms of up to 3 years): 0.36%

-Mid-Term (loans from 3-9 years): 1.89%

-Long-Term (over 9 years): 3.09%

The Long-term tax-exempt rate for Section 382 ownership changes in August 2014 is 3.14%.

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 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 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 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 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 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 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 releases Applicable Federal Rates (AFR) for March 2012

Wednesday, February 22nd, 2012 by Joe Kristan

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%.

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IRS issues Applicable Federal Rates (AFR) for January 2012

Thursday, December 22nd, 2011 by Joe Kristan

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%.

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IRS issues Applicable Federal Rates (AFR) for December 2011

Friday, November 18th, 2011 by Joe Kristan

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%.

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IRS issues applicable federal rates (AFR) for July 2011

Wednesday, June 22nd, 2011 by Joe Kristan

The IRS has issued (Rev. Rul. 2011-14) the minimum required interest rates for loans made in July 2011:

-Short Term (demand loans and loans with terms of up to 3 years): 0.37%

-Mid-Term (loans from 3-9 years): 2.00%

-Long-Term (over 9 years): 3.86%

The Long-term tax-exempt rate for Section 382 ownership changes in July 2011 is 4.3%.

Historical AFRs are available at the “links” page at www.rothcpa.com. You can also click here for the rates for prior months as reported in the Tax Update.

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IRS releases Applicable Federal Rates (AFR) for June 2011

Friday, May 20th, 2011 by Joe Kristan

The IRS has issued (Rev. Rul. 2011-13) the minimum required interest rates for loans made in June 2011:

-Short Term (demand loans and loans with terms of up to 3 years): 0.46%

-Mid-Term (loans from 3-9 years): 2.27%

-Long-Term (over 9 years): 4.05%

The Long-term tax-exempt rate for Section 382 ownership changes in June 2011 is 4.3%.

Historical AFRs are available at the “links” page at www.rothcpa.com. You can also click here for the rates for prior months as reported in the Tax Update.

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IRS issues Applicable Federal Rates (AFR) for May 2011

Monday, April 25th, 2011 by Joe Kristan

The IRS has issued (Rev. Rul. 2011-11) the minimum required interest rates for loans made in May 2011:

-Short Term (demand loans and loans with terms of up to 3 years): 0.56%

-Mid-Term (loans from 3-9 years): 2.44%

-Long-Term (over 9 years): 4.19%

The Long-term tax-exempt rate for Section 382 ownership changes in May 2011 is 4.55%.

Historical AFRs are available at the “links” page at www.rothcpa.com. You can also click here for the rates for prior months as reported in the Tax Update.

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