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FEBRUARY 2004 AFRs ARE OUT

January 20, 2004

The IRS has issued (Rev. Rul. 2004-9) the minimum interest rates for loans made in February 2004:

Short Term (demand loans and loans with terms of 1-3 years): 1.62%
Mid-Term (loans from 3-9 years): 3.44%
Long-Term (over 9 years): 4.94%

Historical AFRs are available on the “Links” page at www.rothcpa.com.

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Email: jkristan@rothcpa.com  •  Phone: (515) 244-0266
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