Posts Tagged ‘applicable federal rates’

IRS Issues Applicable Federal Rates (AFR) for April 2016

Friday, March 25th, 2016 by Joe Kristan

The IRS has issued (Rev. Rul. 2016-09) the minimum required interest rates for loans made in April 2016:

-Short-Term (demand loans and loans with terms of up to 3 years): 0.70%

-Mid-Term (loans from 3-9 years): 1.45%

-Long-Term (over 9 years): 2.25%

The Long-term tax-exempt rate for Section 382 ownership changes in April 2016 is 2.53%.

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

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IRS Issues Applicable Federal Rates (AFR) for March 2016

Friday, February 26th, 2016 by Joe Kristan

The IRS has issued (Rev. Rul. 2016-07) the minimum required interest rates for loans made in March 2016:

-Short-Term (demand loans and loans with terms of up to 3 years): 0.65%

-Mid-Term (loans from 3-9 years): 1.48%

-Long-Term (over 9 years): 2.33%

The Long-term tax-exempt rate for Section 382 ownership changes in March 2016 is 2.65%.

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

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IRS issues Applicable Federal Rates (AFR) for January 2016

Friday, December 18th, 2015 by Joe Kristan

The IRS has issued (Rev. Rul. 2016-01) the minimum required interest rates for loans made in January 2016:

-Short-Term (demand loans and loans with terms of up to 3 years): 0.75%

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

-Long-Term (over 9 years): 2.65%

The Long-term tax-exempt rate for Section 382 ownership changes in January 2016 is 2.65%.

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

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IRS issues Applicable Federal Rates (AFR) for June 2015

Friday, May 22nd, 2015 by Joe Kristan

The IRS has issued (Rev. Rul. 2015-14) the minimum required interest rates for loans made in June 2015:

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

-Mid-Term (loans from 3-9 years): 1.60%

-Long-Term (over 9 years): 2.50%

The Long-term tax-exempt rate for Section 382 ownership changes in June 2015 is 2.50%.

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

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IRS releases Applicable Federal Rates (AFR) for May 2015

Friday, April 24th, 2015 by Joe Kristan

The IRS has issued (Rev. Rul. 2015-08) the minimum required interest rates for loans made in May 2015:

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

-Mid-Term (loans from 3-9 years): 1.53%

-Long-Term (over 9 years): 2.30%

The Long-term tax-exempt rate for Section 382 ownership changes in May 2015 is 2.47%.

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

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IRS issues Applicable Federal Rates (AFR) for April 2015.

Thursday, March 19th, 2015 by Joe Kristan

The IRS has issued (Rev. Rul. 2015-07) the minimum required interest rates for loans made in April 2015:

-Short-Term (demand loans and loans with terms of up to 3 years): 0.48%

-Mid-Term (loans from 3-9 years): 1.70%

-Long-Term (over 9 years): 2.47%

The Long-term tax-exempt rate for Section 382 ownership changes in April 2015 is 2.47%.

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

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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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