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.

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.

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.

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.

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.

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.

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.

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%.

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%.

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%.

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.

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.

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.

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.

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.

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.

The IRS has issued (Rev. Rul. 2010-29) the minimum required interest rates for loans made in December 2010:

-Short Term (demand loans and loans with terms of up to 3 years): 0.32%

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

-Long-Term (over 9 years): 3.53%

The Long-term tax-exempt rate for Section 382 ownership changes in December 2010 is 3.67%.

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.

The IRS has issued (Rev. Rul. 2010-24) the minimum required interest rates for loans made in October 2010:

-Short Term (demand loans and loans with terms of up to 3 years): 0.41%

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

-Long-Term (over 9 years): 3.32%

The Long-term tax-exempt rate for Section 382 ownership changes in October 2010 is 3.98%.

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.

The IRS has issued (Rev. Rul. 2010-20) the minimum required interest rates for loans made in September 2010:

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

-Mid-Term (loans from 3-9 years): 1.94%

-Long-Term (over 9 years): 3.66%

The Long-term tax-exempt rate for Section 382 ownership changes in September 2010 is 3.99%.

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.

The IRS has issued (Rev. Rul. 2010-19) the minimum required interest rates for loans made in August 2010:

-Short Term (demand loans and loans with terms of up to 3 years): 0.53%

-Mid-Term (loans from 3-9 years): 2.18%

-Long-Term (over 9 years): 3.79%

The Long-term tax-exempt rate for Section 382 ownership changes in August 2010 is 4.01%.

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.