CERTIFIED PUBLIC ACCOUNTANTS

CERTIFIED PUBLIC ACCOUNTANTS

Blended Applicable Annual Federal Rates

IRS publishes a “blended annual rate” once a year (with the other July applicable federal rates (AFRs)) to facilitate computation of foregone interest for a below-market demand loan of a fixed principal amount that remains outstanding for the entire calendar year.

The blended annual rates are:

.... 0.22% for 2013

... 0.22% for 2012

... 0.40% for 2011

... 0.59% for 2010  

... 0.82% for 2009 

 

 

 

 
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