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The IRS has issued (Rev. Rul. 2004-69) the minimum interest rates for loans made in September 2004:
-Short Term (demand loans and loans with terms of 1-3 years): 2.34%
-Mid-Term (loans from 3-9 years): 3.84%
-Long-Term (over 9 years): 5.03%
Historical AFRs are available here and via the “Links” page at www.rothcpa.com.
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