IRS Rev. Rul.: Applicable Federal Rates for January 2022 Including Pooled Income Funds, 60-Month Mid-Term Averages for Three Years (IRC §1274)

Prescribed rates for federal income tax purposes for January 2022, including the short- and long-term applicable federal rates (AFR) under tax code Section 1274(d); the adjusted AFR (Section 1288(b)); the adjusted federal long-term rate and the long-term tax-exempt rate (Section 382(f)); the appropriate percentages for determining the low-income housing credit (Section 42(b)(1)); the federal rate for determining the present value of an annuity, interest for life or for a term of years, or remainder or reversionary interest (Section 7520 ...