Posts Tagged ‘applicable federal rates’

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.

Share

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.

 

Share

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.

Share

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.

Share

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.

Share

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.

Share

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.

Share

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.

Share

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.

Share

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.

Share

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.

Share

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%.

Share

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%.

Share

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%.

Share

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.

Share

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.

Share

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.

Share

IRS issues Applicable Federal Rates (AFR) for April 2011

Saturday, March 19th, 2011 by Joe Kristan

The IRS has issued (Rev. Rul. 2011-10) the minimum required interest rates for loans made in April 2011:

-Short Term (demand loans and loans with terms of up to 3 years): 0.55%

-Mid-Term (loans from 3-9 years): 2.49%

-Long-Term (over 9 years): 4.25%

The Long-term tax-exempt rate for Section 382 ownership changes in April 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.

Share

IRS issues Applicable Federal Rates (AFR) for March 2011

Friday, February 18th, 2011 by Joe Kristan

The IRS has issued (Rev. Rul. 2011-06) the minimum required interest rates for loans made in March 2011:

-Short Term (demand loans and loans with terms of up to 3 years): 0.54%

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

-Long-Term (over 9 years): 4.3%

The Long-term tax-exempt rate for Section 382 ownership changes in March 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.

Share

IRS issues Applicable Federal Rates (AFR) for January 2011

Thursday, December 23rd, 2010 by Joe Kristan

The IRS has issued (Rev. Rul. 2011-02) the minimum required interest rates for loans made in January 2011:

-Short Term (demand loans and loans with terms of up to 3 years): 0.43%

-Mid-Term (loans from 3-9 years): 1.95%

-Long-Term (over 9 years): 3.88%

The Long-term tax-exempt rate for Section 382 ownership changes in January 2011 is 4.1%.

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.

Share