Applicable Federal Rates for January 2012
Rev. Rul. 2012-2, 2012-3 IRB
| Annual | Semiannual | Quarterly | Month | |
|---|---|---|---|---|
| Short-Term | ||||
| AFR | .19% | .19% | .19% | .19% |
| 110% AFR | .21% | .21% | .21% | .21% |
| 120% AFR | .23% | .23% | .23% | .23% |
| 130% AFR | .25% | .25% | .25% | .25% |
| Mid-Term | ||||
| AFR | 1.17% | 1.17% | 1.17% | 1.17% |
| 110% AFR | 1.29% | 1.29% | 1.29% | 1.29% |
| 120% AFR | 1.40% | 1.40% | 1.40% | 1.40% |
| 130% AFR | 1.53% | 1.52% | 1.52% | 1.52% |
| 150% AFR | 1.77% | 1.76% | 1.76% | 1.75% |
| 175% AFR | 2.06% | 2.05% | 2.04% | 2.04% |
| Long-Term | ||||
| AFR | 2.63% | 2.61% | 2.60% | 2.60% |
| 110% AFR | 2.89% | 2.87% | 2.86% | 2.85% |
| 120% AFR | 3.15% | 3.13% | 3.12% | 3.11% |
| 130% AFR | 3.42% | 3.39% | 3.38% | 3.37% |
| Annual | Semiannual | Quarterly | Month | |
|---|---|---|---|---|
| Short-term adjusted AFR | .38% | .38% | .38% | .38% |
| Mid-term adjusted AFR | 1.50% | 1.49% | 1.49% | 1.49% |
Long-term | 3.47% | 3.44% | 3.43% | 3.42% |
Applicable federal rate for determining the | 1.4% |