IRS Rev. Rul.: Applicable Federal Rates for Jan. 2025 (IRC §1274)

Various prescribed rates for Jan. 2025 under I.R.C. §1274 for federal income tax purposes including the applicable federal interest rates, the adjusted applicable federal interest rates, the adjusted federal long-term rate, and the adjusted federal long-term tax-exempt rate, the IRS released. Table 1 contains the short-term, mid-term, and long-term AFR for Jan. for purposes of §1274(d). Table 2 contains the short-term, mid-term, and long-term adjusted AFR for Jan. for purposes of §1288(b). Table 3 sets forth the adjusted federal long-term rate and the long-term tax-exempt rate described in §382(f). Table 4 contains the appropriate percentages for determining the low-income housing ...