IRS Rev. Rul.: Applicable Federal Rates for February 2023 (IRC §1274)

Prescribed rates for federal income tax purposes for February 2023, including the applicable federal rates (AFR) under I.R.C. §1274(d); the adjusted applicable federal rates (adjusted AFR) under §1288(b); the adjusted federal long-term rate and the long-term tax-exempt rate under §382(f); the appropriate percentages for determining the low-income housing credit under §42(b)(1); and the federal rate for determining the present value of an annuity, an interest for life or for a term of years, or a remainder or a reversionary interest under §7520. [Rev. Rul. 2023-3, 2023-6 I.R.B. __ (Feb. 6, ...