Tax Update Blog: Applicable Federal Rates Archives

IRS issues Applicable Federal Rates (AFR) for February 2010

January 20, 2010

The IRS has issued (Rev. Rul. 2010-06) the minimum required interest rates for loans made in February 2010:

-Short Term (demand loans and loans with terms of up to 3 years): 0.72%

-Mid-Term (loans from 3-9 years): 2.82%

-Long-Term (over 9 years): 4.44%

The Long-term tax-exempt rate for Sec. 382 ownership changes during February 2010 is 4.14%

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.afr.

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IRS issues Applicable Federal Rates (AFR) for January 2010

December 22, 2009

The IRS has issued (Rev. Rul. 2010-01) the minimum required interest rates for loans made in January 2010:

-Short Term (demand loans and loans with terms of up to 3 years): 0.57%

-Mid-Term (loans from 3-9 years): 2.45%

-Long-Term (over 9 years): 4.11%

The Long-term tax-exempt rate for Sec. 382 ownership changes during January 2010 is 4.14%

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.AFR.applicable federal rates.

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IRS issues Applicable Federal Rates (AFR) for December 2009

November 17, 2009

The IRS has issued (Rev. Rul. 2009-38) the minimum required interest rates for loans made in December 2009:

-Short Term (demand loans and loans with terms of up to 3 years): 0.69%

-Mid-Term (loans from 3-9 years): 2.64%

-Long-Term (over 9 years): 4.17%

The Long-term tax-exempt rate for Sec. 382 ownership changes during December is 4.16%

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.afr.

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IRS issues Applicable Federal Rates (AFR) for November 2009

October 19, 2009

The IRS has issued (Rev. Rul. 2009-35) the minimum required interest rates for loans made in October 2009:

-Short Term (demand loans and loans with terms of up to 3 years): 0.71%

-Mid-Term (loans from 3-9 years): 2.59%

-Long-Term (over 9 years): 4.01%

The Long-term tax-exempt rate for Sec. 382 ownership changes during November is 4.33%

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.afr.

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IRS issues Applicable Federal Rates (AFR) for October 2009

September 21, 2009

The IRS has issued (Rev. Rul. 2009-33) the minimum required interest rates for loans made in October 2009:

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

-Mid-Term (loans from 3-9 years): 2.66%

-Long-Term (over 9 years): 4.10%

The Long-term tax-exempt rate for Sec. 382 ownership changes during October is 4.48%

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.

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IRS Issues Applicable Federal Rates (AFR) for September 2009

August 18, 2009

The IRS has issued (Rev. Rul. 2009-29) the minimum required interest rates for loans made in September 2009:

-Short Term (demand loans and loans with terms of up to 3 years): 0.84%

-Mid-Term (loans from 3-9 years): 2.87%

-Long-Term (over 9 years): 4.38%

The Long-term tax-exempt rate for Sec. 382 ownership changes during September is 4.48%

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.section 382.

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IRS Releases Applicable Federal Rates (AFR) for August 2009

July 21, 2009

The IRS has issued (Rev. Rul. 2009-22) the minimum required interest rates for loans made in August 2009:

-Short Term (demand loans and loans with terms of up to 3 years): 0.83%

-Mid-Term (loans from 3-9 years): 2.8%

-Long-Term (over 9 years): 4.26%

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.

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IRS Issues Applicable Federal Rates (AFR) for July 2009

June 29, 2009

The IRS has issued (Rev. Rul. 2009-20) the minimum required interest rates for loans made in July 2009:

-Short Term (demand loans and loans with terms of up to 3 years): 0.82%

-Mid-Term (loans from 3-9 years): 2.76%

-Long-Term (over 9 years): 4.36%

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.

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IRS Issues June 2009 Applicable Federal Rates (AFR)

May 20, 2009

The IRS has issued (Rev. Rul. 2009-16 the minimum required interest rates for loans made in June 2009:

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

-Mid-Term (loans from 3-9 years): 2.25%

-Long-Term (over 9 years): 3.88%

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.

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IRS Issues Applicable Federal Rates (AFR) for May 2009

April 20, 2009

The IRS has issued (Rev. Rul. 2009-12) the minimum required interest rates for loans made in May 2009:

-Short Term (demand loans and loans with terms of up to 3 years): 0.76%

-Mid-Term (loans from 3-9 years): 2.05%

-Long-Term (over 9 years): 3.58%

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.

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IRS issues Applicable Federal Rates (AFR) for April 2009

March 19, 2009

The IRS has issued (Rev. Rul. 2009-10) the minimum required interest rates for loans made in April 2009:

-Short Term (demand loans and loans with terms of up to 3 years): 0.83%

-Mid-Term (loans from 3-9 years): 2.15%

-Long-Term (over 9 years): 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.

Tags: afr.

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IRS issues Applicable Federal Rates (AFR) for March 2009

February 20, 2009

The IRS has issued (Rev. Rul. 2009-08 the minimum required interest rates for loans made in March 2009:

-Short Term (demand loans and loans with terms of up to 3 years): 0.72%

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

-Long-Term (over 9 years): 3.52%

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.

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IRS releases Applicable Federal Rates (AFR) for February 2009

January 16, 2009

The IRS has issued (Rev. Rul. 2009-05 the minimum required interest rates for loans made in February 2009:

-Short Term (demand loans and loans with terms of up to 3 years): 0.6%

-Mid-Term (loans from 3-9 years): 1.65%

-Long-Term (over 9 years): 2.96%

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.

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IRS releases applicable federal rates (AFR) for January 2009

December 18, 2008

The IRS has issued (Rev. Rul. 2009-01 the minimum required interest rates for loans made in January 2009:

-Short Term (demand loans and loans with terms of up to 3 years): 0.81%(!)
-Mid-Term (loans from 3-9 years): 2.06%
-Long-Term (over 9 years): 3.57%

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.

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IRS issues Applicable Federal Rates (AFR) for December 2008

November 19, 2008

The IRS has issued (Rev. Rul. 2008-53 the minimum required interest rates for loans made in December 2008:

-Short Term (demand loans and loans with terms of up to 3 years): 1.36%
-Mid-Term (loans from 3-9 years): 2.85%
-Long-Term (over 9 years): 4.45%

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.

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IRS issues Applicable Federal Rates (AFR) for November 2008

October 20, 2008

The IRS has issued (Rev. Rul. 2008-50) the minimum interest rates for loans made in November 2008:

-Short Term (demand loans and loans with terms of up to 3 years): 1.63%
-Mid-Term (loans from 3-9 years): 2.97%
-Long-Term (over 9 years): 4.24%

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.

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IRS ISSUES APPLICABLE FEDERAL RATES (AFR) FOR OCTOBER 2008

September 18, 2008

The IRS has issued (Rev. Rul. 2008-49) the minimum interest rates for loans made in October 2008:

-Short Term (demand loans and loans with terms of up to 3 years): 2.19%
-Mid-Term (loans from 3-9 years): 3.16%
-Long-Term (over 9 years): 4.32%

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.

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IRS ISSUES APPLICABLE FEDERAL RATES (AFR) FOR SEPTEMBER 2008

August 19, 2008

The IRS has issued (Rev. Rul. 2008-46) the minimum interest rates for loans made in September 2008:

-Short Term (demand loans and loans with terms of up to 3 years): 2.38%
-Mid-Term (loans from 3-9 years): 3.46%
-Long-Term (over 9 years): 4.58%

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.

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IRS ISSUES APPLICABLE FEDERAL RATE (AFR) FOR AUGUST 2008

July 28, 2008

The IRS has issued (Rev. Rul. 2008-43) the minimum interest rates for loans made in August 2008:

-Short Term (demand loans and loans with terms of up to 3 years): 2.54%
-Mid-Term (loans from 3-9 years): 3.55%
-Long-Term (over 9 years): 4.58%

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.

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APPLICABLE FEDERAL RATES (AFR) FOR JULY 2008 RELEASED

June 23, 2008

The IRS has issued (Rev. Rul. 2008-33) the minimum interest rates for loans made in July 2008:

-Short Term (demand loans and loans with terms of up to 3 years): 2.42%
-Mid-Term (loans from 3-9 years): 3.45%
-Long-Term (over 9 years): 4.60%

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.

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APPLICABLE FEDERAL RATES (AFR) ISSUED FOR JUNE 2008

May 28, 2008

The IRS has issued (Rev. Rul. 2008-28) the minimum interest rates for loans made in jUNE 2008:

-Short Term (demand loans and loans with terms of up to 3 years): 2.08%
-Mid-Term (loans from 3-9 years): 3.20%
-Long-Term (over 9 years): 4.46%

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.

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APPLICABLE FEDERAL RATES (AFR) ISSUED FOR MAY 2008

April 24, 2008

The IRS has issued (Rev. Rul. 2008-24) the minimum interest rates for loans made in May 2008:

-Short Term (demand loans and loans with terms of up to 3 years): 1.64%
-Mid-Term (loans from 3-9 years): 2.74%
-Long-Term (over 9 years): 4.21%

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.

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APPLICABLE FEDERAL RATES (AFR) FOR APRIL 2008 ISSUED

March 18, 2008

The IRS has issued (Rev. Rul. 2008-20) the minimum interest rates for loans made in April 2008:

-Short Term (demand loans and loans with terms of up to 3 years): 1.85%
-Mid-Term (loans from 3-9 years): 2.87%
-Long-Term (over 9 years): 4.40%

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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APPLICABLE FEDERAL RATES (AFR) FOR MARCH 2008 ISSUED

February 22, 2008

The IRS has issued (Rev. Rul. 2008-11) the minimum interest rates for loans made in April 2008:

-Short Term (demand loans and loans with terms of up to 3 years): 2.25%
-Mid-Term (loans from 3-9 years): 2.97%
-Long-Term (over 9 years): 4.27%

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.

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IRS ISSUES APPLICABLE FEDERAL RATES (AFR) FOR FEBRUARY 2008

January 17, 2008

The IRS has issued (Rev. Rul. 2008-9) the minimum interest rates for loans made in February 2008:

-Short Term (demand loans and loans with terms of up to 3 years): 3.11%
-Mid-Term (loans from 3-9 years): 3.51%
-Long-Term (over 9 years): 4.46%

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.

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IRS ISSUES APPLICABLE FEDERAL RATES (AFR) FOR JANUARY 2008

December 20, 2007

The IRS has issued (Rev. Rul. 2008-4) the minimum interest rates for loans made in January 2008:

-Short Term (demand loans and loans with terms of up to 3 years): 3.18%
-Mid-Term (loans from 3-9 years): 3.58%
-Long-Term (over 9 years): 4.46%

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.

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IRS ISSUES APPLICABLE FEDERAL RATES (AFR) FOR DECEMBER 2007

November 28, 2007

The IRS has issued (Rev. Rul. 2007-70) the minimum interest rates for loans made in December 2007:

-Short Term (demand loans and loans with terms of up to 3 years): 3.88%
-Mid-Term (loans from 3-9 years): 4.13%
-Long-Term (over 9 years): 4.72%

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.

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NOVEMBER 2007 APPLICABLE FEDERAL RATES (AFR) ISSUED

October 22, 2007

The IRS has issued (Rev. Rul. 2007-66) the minimum interest rates for loans made in November 2007:

-Short Term (demand loans and loans with terms of up to 3 years): 4.11%
-Mid-Term (loans from 3-9 years): 4.39%
-Long-Term (over 9 years): 4.89%

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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AUGUST 2007 APPLICABLE FEDERAL RATES (AFR) ISSUED

July 19, 2007

The IRS has issued (Rev. Rul. 2007-50) the minimum interest rates for loans made in August 2007:

-Short Term (demand loans and loans with terms of up to 3 years): 5.00%
-Mid-Term (loans from 3-9 years): 5.09%
-Long-Term (over 9 years): 5.31%

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.

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JULY 2007 APPLICABLE FEDERAL RATES (AFR) ISSUED

July 05, 2007

The IRS has issued (Rev. Rul. 2007-44) the minimum interest rates for loans made in July 2007:

-Short Term (demand loans and loans with terms of up to 3 years): 4.97%
-Mid-Term (loans from 3-9 years): 4.95%
-Long-Term (over 9 years): 5.15%

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.

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JUNE 2007 APPLICABLE FEDERAL RATES (AFR) ISSUED

May 21, 2007

The IRS has issued (Rev. Rul. 2007-36) the minimum interest rates for loans made in June 2007:

-Short Term (demand loans and loans with terms of up to 3 years): 4.84%
-Mid-Term (loans from 3-9 years): 4.64%
-Long-Term (over 9 years): 4.91%

Historical AFRs are available at the "links" page at www.rothcpa.com.

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MAY 2007 APPLICABLE FEDERAL RATES (AFR) ISSUED

April 24, 2007

The IRS has issued (Rev. Rul. 2007-29) the minimum interest rates for loans made in May 2007:

-Short Term (demand loans and loans with terms of up to 3 years): 4.85%
-Mid-Term (loans from 3-9 years): 4.62%
-Long-Term (over 9 years): 4.90%

Historical AFRs are available at the "links" page at www.rothcpa.com.

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APRIL 2007 APPLICABLE FEDERAL RATES (AFR) ISSUED

March 17, 2007

The IRS has issued (Rev. Rul. 2007-23) the minimum interest rates for loans made in April 2007:

-Short Term (demand loans and loans with terms of up to 3 years): 4.90%
-Mid-Term (loans from 3-9 years): 4.61%
-Long-Term (over 9 years): 4.81%

Historical AFRs are available at the "links" page at www.rothcpa.com.

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MARCH 2007 APPLICABLE FEDERAL RATES (AFR) ISSUED

February 17, 2007

The IRS has issued (Rev. Rul. 2007-15) the minimum interest rates for loans made in March 2007:

-Short Term (demand loans and loans with terms of up to 3 years): 5.06%
-Mid-Term (loans from 3-9 years): 4.86%
-Long-Term (over 9 years): 5.01%

Historical AFRs are available at the "links" page at www.rothcpa.com.

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FEBRUARY 2007 APPLICABLE FEDERAL RATES (AFR) ISSUED

January 19, 2007

The IRS has issued (Rev. Rul. 2007-09) the minimum interest rates for loans made in February 2007:

-Short Term (demand loans and loans with terms of up to 3 years): 4.93%
-Mid-Term (loans from 3-9 years): 4.69%
-Long-Term (over 9 years): 4.86%

Historical AFRs are available at the "links" page at www.rothcpa.com.

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JANUARY 2007 APPLICABLE FEDERAL RATES (AFR) ISSUED

December 20, 2006

The IRS has issued (Rev. Rul. 2007-02) the minimum interest rates for loans made in January 2007:

-Short Term (demand loans and loans with terms of up to 3 years): 4.88%
-Mid-Term (loans from 3-9 years): 4.58%
-Long-Term (over 9 years): 4.73%

Historical AFRs are available at the "links" page at www.rothcpa.com.

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DECEMBER 2006 APPLICABLE FEDERAL RATES (AFR) ISSUED

November 21, 2006

The IRS has issued (Rev. Rul. 2006-61) the minimum interest rates for loans made in December 2006:

-Short Term (demand loans and loans with terms of up to 3 years): 4.97%
-Mid-Term (loans from 3-9 years): 4.73%
-Long-Term (over 9 years): 4.9%

Historical AFRs are available at the "links" page at www.rothcpa.com.

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NOVEMBER 2006 APPLICABLE FEDERAL RATES (AFR) ISSUED

October 20, 2006

The IRS has issued (Rev. Rul. 2006-55) the minimum interest rates for loans made in November 2006:

-Short Term (demand loans and loans with terms of up to 3 years): 4.89%
-Mid-Term (loans from 3-9 years): 4.69%
-Long-Term (over 9 years): 4.9%

Historical AFRs are available at the "links" page at www.rothcpa.com.

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OCTOBER MINIMUM FEDERAL INTEREST RATES (AFR) ISSUED

September 21, 2006

The IRS has issued (Rev. Rul. 2006-50) the minimum interest rates for loans made in October 2006:

-Short Term (demand loans and loans with terms of up to 3 years): 5.00%
-Mid-Term (loans from 3-9 years): 4.82%
-Long-Term (over 9 years): 5:02%

Historical AFRs are available at the "links" page at www.rothcpa.com.

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SEPTEMBER 2006 APPLICABLE FEDERAL RATES (AFR) ISSUED

August 25, 2006

The IRS has issued (Rev. Rul. 2006-44) the minimum interest rates for loans made in September 2006:

-Short Term (demand loans and loans with terms of up to 3 years): 5.13%
-Mid-Term (loans from 3-9 years): 5.01%
-Long-Term (over 9 years): 5:21%

Historical AFRs are available at the "links" page at www.rothcpa.com.

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AUGUST 2006 APPLICABLE FEDERAL RATES (AFR) ISSUED

July 24, 2006

The IRS has issued (Rev. Rul. 2006-39) the minimum interest rates for loans made in August 2006:

-Short Term (demand loans and loans with terms of up to 3 years): 5.26%
-Mid-Term (loans from 3-9 years): 5.21%
-Long-Term (over 9 years): 5:36%

Historical AFRs are available at the "links" page at www.rothcpa.com.

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JULY 2006 APPLICABLE FEDERAL RATES (AFR) ISSUED

June 16, 2006

The IRS has issued (Rev. Rul. 2006-36) the minimum interest rates for loans made in JuLY 2006:

-Short Term (demand loans and loans with terms of up to 3 years): 5.05%
-Mid-Term (loans from 3-9 years): 5.05%
-Long-Term (over 9 years): 5:29%

Historical AFRs are available at the "links" page at www.rothcpa.com.

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JUNE 2006 APPLICABLE FEDERAL RATES (AFR) ISSUED

May 17, 2006

The IRS has issued (Rev. Rul. 2006-29) the minimum interest rates for loans made in June 2006:

-Short Term (demand loans and loans with terms of up to 3 years): 4.99%
-Mid-Term (loans from 3-9 years): 5.06%
-Long-Term (over 9 years): 5:32%

Historical AFRs are available via the �Links� page at www.rothcpa.com.

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MAY 2006 APPLICABLE FEDERAL RATES (AFR) ISSUED

April 25, 2006

The IRS has issued (Rev. Rul. 2006-24) the minimum interest rates for loans made in May 2006:

-Short Term (demand loans and loans with terms of up to 3 years): 4.85%
-Mid-Term (loans from 3-9 years): 4.84%
-Long-Term (over 9 years): 5:00%

Historical AFRs are available via the �Links� page at www.rothcpa.com.

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APRIL 2006 FEDERAL RATES (AFR) ISSUED

March 20, 2006

The IRS has issued (Rev. Rul. 2006-22) the minimum interest rates for loans made in April 2006:

-Short Term (demand loans and loans with terms of up to 3 years): 4.77%
-Mid-Term (loans from 3-9 years): 4.72%
-Long-Term (over 9 years): 4.79%

Historical AFRs are available via the �Links� page at www.rothcpa.com.

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MARCH 2006 APPLICABLE FEDERAL RATES (AFRs) RELEASED

February 17, 2006

The IRS has issued (Rev. Rul. 2006-10) the minimum interest rates for loans made in March 2006:

-Short Term (demand loans and loans with terms of up to 3 years): 4.58%
-Mid-Term (loans from 3-9 years): 4.51%
-Long-Term (over 9 years): 4.68%

Can you say "unusual yield curve"?

Historical AFRs are available via the �Links� page at www.rothcpa.com.

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FEBRUARY 2006 APPLICABLE FEDERAL RATES (AFRs) RELEASED

January 19, 2006

The IRS has issued (Rev. Rul. 2006-07) the minimum interest rates for loans made in February 2006:

-Short Term (demand loans and loans with terms of up to 3 years): 4.39%
-Mid-Term (loans from 3-9 years): 4.40%
-Long-Term (over 9 years): 4.61%

Can you say "flatter yield curve"?

Historical AFRs are available via the �Links� page at www.rothcpa.com.

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JANUARY 2006 APPLICABLE FEDERAL RATES (AFR) ISSUED

December 20, 2005

The IRS has issued (Rev. Rul. 2006-04) the minimum interest rates for loans made in January 2006:

-Short Term (demand loans and loans with terms of up to 3 years): 4.38%
-Mid-Term (loans from 3-9 years): 4.48%
-Long-Term (over 9 years): 4.73%

Can you say "flat yield curve?" I knew you could!

Historical AFRs are available via the �Links� page at www.rothcpa.com.

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DECEMBER 2005 APPLICABLE FEDERAL RATES (AFRs) ISSUED

November 21, 2005

The IRS has issued (Rev. Rul. 2005-77) the minimum interest rates for loans made in December 2005:

-Short Term (demand loans and loans with terms of up to 3 years): 4.34%
-Mid-Term (loans from 3-9 years): 4.52%
-Long-Term (over 9 years): 4.79%

Historical AFRs are available via the �Links� page at www.rothcpa.com.

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NOVEMBER 2005 APPLICABLE FEDERAL RATES

October 24, 2005

The IRS has issued (Rev. Rul. 2005-71) the minimum interest rates for loans made in November 2005:

-Short Term (demand loans and loans with terms of up to 3 years): 4.04%
-Mid-Term (loans from 3-9 years): 4.23%
-Long-Term (over 9 years): 4.57%

Historical AFRs are available via the �Links� page at www.rothcpa.com.

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OCTOBER 2005 APPLICABLE FEDERAL RATES RELEASED

September 18, 2005

The IRS has issued (Rev. Rul. 2005-66) the minimum interest rates for loans made in August 2005:

-Short Term (demand loans and loans with terms of up to 3 years): 3.89%
-Mid-Term (loans from 3-9 years): 4.08%
-Long-Term (over 9 years): 4.40%

Historical AFRs are available via the �Links� page at www.rothcpa.com.

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SEPTEMBER 2005 AFRS ARE OUT

September 02, 2005

We're a bit late in posting this, but the September 2005 applicable federal rates -- the minimum rates for certain kinds of loans -- are out (Rev. Rul. 2005-57):

-Short Term (demand loans and loans with terms of up to 3 years): 3.90%
-Mid-Term (loans from 3-9 years): 4.19%
-Long-Term (over 9 years): 4.52%

Historical AFRs are available via the �Links� page at www.rothcpa.com.

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IRS ISSUES AUGUST 2005 APPLICABLE FEDERAL RATES (AFRs)

July 29, 2005

The IRS has issued (Rev. Rul. 2005-54) the minimum interest rates for loans made in August 2005:

-Short Term (demand loans and loans with terms of up to 3 years): 3.58%
-Mid-Term (loans from 3-9 years): 3.92%
-Long-Term (over 9 years): 4.33%

Historical AFRs are available via the �Links� page at www.rothcpa.com.

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IRS ISSUES JULY 2005 APPLICABLE FEDERAL RATES

June 20, 2005

The IRS has issued (Rev. Rul. 2005-38) the minimum interest rates for loans made in July 2005:

-Short Term (demand loans and loans with terms of up to 3 years): 3.45%
-Mid-Term (loans from 3-9 years): 3.85%
-Long-Term (over 9 years): 4.35%

Historical AFRs are available via the �Links� page at www.rothcpa.com.

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JUNE 2005 APPLICABLE FEDERAL RATES ARE OUT

May 23, 2005

The IRS has issued (Rev. Rul. 2005-32) the minimum interest rates for loans made in June 2005:

-Short Term (demand loans and loans with terms of up to 3 years): 3.46%
-Mid-Term (loans from 3-9 years): 4.01%
-Long-Term (over 9 years): 4.57%

Historical AFRs are available via the �Links� page at www.rothcpa.com.

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MAY 2005 AFRs ARE OUT

April 19, 2005

The IRS has issued (Rev. Rul. 2005-27) the minimum interest rates for loans made in May 2005:

-Short Term (demand loans and loans with terms of up to 3 years): 3.54%
-Mid-Term (loans from 3-9 years): 4.28%
-Long-Term (over 9 years): 4.83%

Historical AFRs are available via the �Links� page at www.rothcpa.com.

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APRIL 2005 AFRS ARE OUT

March 17, 2005

The IRS has issued (Rev. Rul. 2005-23) the minimum interest rates for loans made in April 2005:

-Short Term (demand loans and loans with terms of up to 3 years): 3.35%
-Mid-Term (loans from 3-9 years): 4.09%
-Long-Term (over 9 years): 4.68%

Historical AFRs are available via the �Links� page at www.rothcpa.com.

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MARCH 2005 APPLICABLE FEDERAL RATES (AFRs) ARE OUT

February 17, 2005

The IRS has issued (Rev. Rul. 2005-13) the minimum interest rates for loans made in March 2005:

-Short Term (demand loans and loans with terms of up to 3 years): 3.08%
-Mid-Term (loans from 3-9 years): 3.83%
-Long-Term (over 9 years): 4.52%

Historical AFRs are available via the �Links� page at www.rothcpa.com.

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FEBRUARY 2005 FEDERAL RATES (AFR) ARE OUT

January 19, 2005

The IRS has issued (Rev. Rul. 2005-8) the minimum interest rates for loans made in February 2005:

-Short Term (demand loans and loans with terms of up to 3 years): 2.92%
-Mid-Term (loans from 3-9 years): 3.83%
-Long-Term (over 9 years): 4.72%

Historical AFRs are available via the �Links� page at www.rothcpa.com.

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DECEMBER 2004 FEDERAL RATES ARE OUT

November 18, 2004

The IRS has issued (Rev. Rul. 2004-106) the minimum interest rates for loans made in November 2004:

-Short Term (demand loans and loans with terms of up to 3 years): 2.48%
-Mid-Term (loans from 3-9 years): 3.56%
-Long-Term (over 9 years): 4.68%

Historical AFRs are available via the �Links� page at www.rothcpa.com.

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NOVEMBER 2004 AFRs ISSUED

October 19, 2004

The IRS has issued (Rev. Rul. 2004-102) the minimum interest rates for loans made in November 2004:

-Short Term (demand loans and loans with terms of 1-3 years): 2.37%
-Mid-Term (loans from 3-9 years): 3.55%
-Long-Term (over 9 years): 4.70%

Historical AFRs are available via the �Links� page at www.rothcpa.com.

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AFRs FOR FALL (WELL, OCTOBER 2004)

September 17, 2004

The IRS has issued (Rev. Rul. 2004-96) the minimum interest rates for loans made in September 2004:

-Short Term (demand loans and loans with terms of 1-3 years): 2.26%
-Mid-Term (loans from 3-9 years): 3.62%
-Long-Term (over 9 years): 4.84%

Historical AFRs are available via the �Links� page at www.rothcpa.com.

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IRS ISSUES SEPTEMBER 2004 AFRs

August 18, 2004

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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IRS ANNOUNCES JULY 2004 APPLICABLE FEDERAL RATES

June 17, 2004

The IRS has issued (Rev. Rul. 2004-66) the minimum interest rates for loans made in July 2004:

-Short Term (demand loans and loans with terms of 1-3 years): 2.26%
-Mid-Term (loans from 3-9 years): 4.11%
-Long-Term (over 9 years): 5.34%

Historical AFRs are available here and via the �Links� page at www.rothcpa.com.

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IRS ANNOUNCES JUNE 2004 AFRS

May 19, 2004

The IRS has issued (Rev. Rul. 2004-54) the minimum interest rates for loans made in June 2004:

Short Term (demand loans and loans with terms of 1-3 years): 1.98%
Mid-Term (loans from 3-9 years): 3.89%
Long-Term (over 9 years): 5.20%

Historical AFRs are available here and via the �Links� page at www.rothcpa.com.

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MAY 2004 FEDERAL RATES ARE OUT

April 19, 2004

The IRS has issued (Rev. Rul. 2004-44) the minimum interest rates for loans made in May 2004:

Short Term (demand loans and loans with terms of 1-3 years): 1.50%
Mid-Term (loans from 3-9 years): 3.16%
Long-Term (over 9 years): 4.65%

Historical AFRs are available here and via the �Links� page at www.rothcpa.com.

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APRIL 2004 APPLICABLE FEDERAL RATES ARE OUT

March 17, 2004

The IRS has issued (Rev. Rul. 2004-39) the minimum interest rates for loans made in April 2004:

Short Term (demand loans and loans with terms of 1-3 years): 1.47%
Mid-Term (loans from 3-9 years): 3.15%
Long-Term (over 9 years): 4.66%

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

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MARCH 2004 FEDERAL RATES ARE OUT

February 20, 2004

The IRS has issued (Rev. Rul. 2004-25) the minimum interest rates for loans made in March 2004:

Short Term (demand loans and loans with terms of 1-3 years): 1.58%
Mid-Term (loans from 3-9 years): 3.34%
Long-Term (over 9 years): 4.84%

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

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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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JANUARY 2004 AFRS ARE OUT

December 17, 2003

The IRS has issued (Rev. Rul. 2004-2) the minimum interest rates for loans made in January 2004:

Short Term (demand loans and loans with terms of 1-3 years): 1.71%
Mid-Term (loans from 3-9 years): 3.52%
Long-Term (over 9 years): 5.01%

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

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NOVEMBER 2003 APPLICABLE FEDERAL RATES ANNOUNCED

October 20, 2003

The IRS has issued (Rev. Rul. 2003-107) the minimum interest rates for loans made in November 2003:

Short Term (demand loans and loans with terms of 1-3 years): 1.5%
Mid-Term (loans from 3-9 years): 3.32%
Long-Term (over 9 years): 4.99%

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

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OCTOBER 2003 AFRs ARE OUT

September 22, 2003

The IRS has issued (Rev. Rul. 2003-107) the minimum interest rates for loans made in October 2003:

Short Term (demand loans and loans with terms of 1-3 years): 1.68%
Mid-Term (loans from 3-9 years): 3.65%
Long-Term (over 9 years): 5.23%

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

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SEPTEMBER 2003 AFRS ARE OUT

August 26, 2003

The IRS has issued (Rev. Rul. 2003-101) the minimum interest rates for loans made in September 2003:

Short Term (demand loans and loans with terms of 1-3 years): 1.52%
Mid-Term (loans from 3-9 years): 3.43%
Long-Term (over 9 years): 5.08%

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

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AUGUST 2003 AFRS ARE AVAILABLE

July 31, 2003

The IRS has issued (Rev. Rul. 2003-94) the minimum rates to be charged for loans made in Augsut 2003:

Short Term (demand loans and loans with terms of 1-3 years): 1.21%
Mid-Term (loans from 3-9 years): 2.70%
Long-Term (over 9 years): 4.36%

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

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JULY 2003 AFRS ISSUED

June 20, 2003

The IRS has issued (Rev. Rul. 2003-71) the minimum rates to be charged for loans made in July 2003:

Short Term (demand loans and loans with terms of 1-3 years): 1.23%
Mid-Term (loans from 3-9 years): 2.55%
Long-Term (over 9 years): 4.17%

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

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June 2003 AFRs issued

May 21, 2003

The IRS has issued (Rev. Rul. 2003-60) the minimum rates to be charged for loans made in June 2003:

Short Term (demand loans and loans with terms of 1-3 years): 1.49%
Mid-Term (loans from 3-9 years): 3.06%
Long-Term (over 9 years): 4.35%

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

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MAY 2003 AFRS ARE OUT

April 25, 2003

The IRS has issued (Rev. Rul. 2003-45) the minimum rates to be charged for loans made in May 2003:

Short Term (demand loans and loans with terms of 1-3 years): 1.53%
Mid-Term (loans from 3-9 years): 3.17%
Long-Term (over 9 years): 4.79%

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

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APRIL 2003 AFRS ARE OUT

March 21, 2003

The IRS has issued (Rev. Rul. 2003-35) the minimum rates to be charged for loans made in April 2003:

Short Term (demand loans and loans with terms of 1-3 years): 1.46%
Mid-Term (loans from 3-9 years): 2.96%
Long-Term (over 9 years): 4.58%

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

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MARCH 2003 AFRS RELEASED

February 27, 2003

The IRS has issued (Rev. Rul. 2003-26) the minimum rates to be charged for loans made in March 2003:

Short Term (demand loans and loans with terms of 1-3 years): 1.58%
Mid-Term (loans from 3-9 years): 3.24%
Long-Term (over 9 years): 4.80%

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

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FEBRUARY 2003 AFRS RELEASED

January 21, 2003

The IRS has issued the minimum rates to be charged for loans made in February 2003:

Short Term (demand loans and loans with terms of 1-3 years): 1.65%
Mid-Term (loans from 3-9 years): 3.27%
Long-Term (over 9 years): 4.85%

All historical AFRs are available on the �Links� page at www.rothcpa.com

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JANUARY 2003 APPLICABLE FEDERAL RATES RELEASED

December 27, 2002

The IRS has issued the minimum rates to be charged for loans made in January 2003

Short Term (demand loans and loans with terms of 1-3 years): 1.81%
Mid-Term (loans from 3-9 years): 3.43%
Long-Term (over 9 years): 4.90%

All historical AFRs are available on the �Links� page at www.rothcpa.com

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DECEMBER 2002 AFRS ARE OUT

November 22, 2002

The IRS has issued the minimum rates to be charged for loans made in December 2002:

Short Term (demand loans and loans with terms of 1-3 years): 1.84%
Mid-Term (loans from 3-9 years): 3.31%
Long-Term (over 9 years): 4.92%

All historical AFRS are available here.

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NOVEMBER 2002 AFRS ARE OUT

October 22, 2002

The IRS has issued the minimum rates to be charged for loans made in November 2002:

Short Term (demand loans and loans with terms of 1-3 years): 1.82%
Mid-Term (loans from 3-9 years): 3.06%
Long-Term (over 9 years): 4.60%

All historical AFRS are available on the Links page.

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OCTOBER 2002 AFRs ARE OUT

September 19, 2002

The IRS has issued the minimum rates to be charged for loans made in October 2002:

Short Term (demand loans and loans with terms of 1-3 years): 2.03%
Mid-Term (loans from 3-9 years): 3.46%
Long-Term (over 9 years): 4.9%

All historical AFRS are available on the Links page.

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SEPTEMBER 2002 APPLICABLE FEDERAL RATES ARE OUT

August 21, 2002

The IRS has issued the minimum rates to be charged for loans made in September 2002:

Short-Term (demand loans and loans with terms of 1-3 years): 2.13%
Mid-Term (loans from 3-9 years): 3.75%
Long-Term (over 9 years): 4.63%

For complete historical AFRs, click on the Links page.

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APPLICABLE FEDERAL RATES FOR AUGUST 2002 ARE OUT

July 31, 2002

The IRS has issued the minimum rates to be charged for loans made in August 2002:

Short Term (demand loans and loans with terms of 1-3 years): 2.44%
Mid-Term (loans from 3-9 years): 4.24%
Long-Term (over 9 years): 5.6%

All historical AFRs are available through the links page.

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APPLICABLE FEDERAL RATES FOR JULY 2002 ARE OUT

June 25, 2002

The IRS has issued the minimum rates to be charged for loans made in July 2002:

Short Term (demand loans and loans with terms of 1-3 years): 2.84%
Mid-Term (loans from 3-9 years): 4.60%
Long-Term (over 9 years): 5.69%

All historical AFRs are available through the Links page.

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APPLICABLE FEDERAL RATES FOR JUNE 2002 ARE OUT

May 28, 2002

The IRS has issued the minimum rates to be charged for loans made in, 2002:

Short Term (demand loans and loans with terms of 1-3 years): 2.91%
Mid-Term (loans from 3-9 years): 4.74%
Long-Term (over 9 years): 5.70%

Visit the Links page all historical AFRs.s

DID YOU KNOW?

Iowa has a tax credit for taxpayers who add employees to their payroll if the taxpayer has a jobs training agreement with an Iowa community college.

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MAY 2002 APPLICABLE FEDERAL RATES ARE OUT

April 29, 2002

The IRS has issued the minimum rates to be charged for loans made in May, 2002:

Short Term (demand loans and loans with terms of 1-3 years): 3.21%
Mid-Term (loans from 3-9 years): 4.99%
Long-Term (over 9 years): 5.85%

Visit the for all historical AFRs.

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APRIL 2002 APPLICABLE FEDERAL RATES RELEASED

March 25, 2002

The IRS has issued the minimum rates to be charged for loans made in April, 2002:

Short Term (demand loans and loans with terms of 1-3 years): 2.88%
Mid-Term (loans from 3-9 years): 4.65%
Long-Term (over 9 years): 5.48%

For complete AFRs, visit the our Links page.

DID YOU KNOW?

Roth & Company, P.C. is a �Certified Channel Partner� for Best Software�s MAS90 accounting package. Our Bob Hickok has passed an examination by the software company to qualify to maintain and sell this flexible and popular accounting software package.

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MARCH 2002 APPLICABLE FEDERAL RATES ARE OUT

February 25, 2002

The minimum rates required for loans before interest is imputed are as follows March 2002:

Short Term (demand loans and loans with terms of 1-3 years): 2.69%
Mid-Term (loans from 3-9 years): 4.52%
Long-Term (over 9 years): 5.48%

For complete AFRs, click on the "Links" link on the border on the left side of this page.

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IRS ANNOUNCES FEBRUARY 2002 APPLICABLE FEDERAL RATES

January 18, 2002

The IRS has announced the Applicable Federal Rates for February, 2002. These rates are the minimum permitted to be charged for certain purposes, including gift loans and employee loans. The rates shown below use annual compounding:

Short Term (demand loans and loans with terms of 1-3 years): 2.74%

Mid-Term (loans from 3-9 years): 4.63%

Long-Term (over 9 years): 5.6%

Learn more about historical AFRs here.

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