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IRS issues Applicable Federal Rates (AFR) for January 2011

December 23, 2010

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.

Tags: AFR.Applicable Federal Rates.

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