Applicable Federal Rates
for January
Rev. Rul. 2012-2, 2012-3 IRB
The Applicable Federal Rates for January 2012 are reproduced below.
| Table
I
|
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| Applicable Federal Rate (AFR) |
Annual |
Semi-annual |
Quarterly |
Monthly |
|
|
January 2012 |
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| Period for Compounding |
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| 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
|
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| 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% |
|
| Table II
|
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| Adjusted AFR for January 2012 |
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| Period for Compounding |
|||||
| Annual |
Semi-annual |
Quarterly |
Monthly |
||
| Short-term adjusted AFR |
.38% |
.38% |
.38% |
.38% |
|
| Mid-term adjusted AFR |
1.50% |
1.49% |
1.49% |
1.49% |
|
| Long-term adjusted AFR |
3.47% |
3.44% |
3.43% |
3.42% |
|
| Table III
|
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| Rates Under Section 382 for January 2012 |
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| Adjusted federal long-term rate for the current month |
3.47% |
||||
| Long-term tax-exempt rate for ownership changes during the current month (the highest of the adjusted federal long-term rates for the current month and the prior two months). |
3.55% |
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| Table
IV
|
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| Appropriate Percentages Under Section 42(b)(1)* for January 2012 |
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| Appropriate Percentage for the 70% present value low-income housing credit |
7.44% |
||||
| Appropriate Percentage for the 30% present value low-income housing credit |
3.19% |
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| Table V
|
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| Rate Under Section 7520 for January 2012 |
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| Applicable federal rate for determining the present value of an annuity, an interest for life or a term of years, or a remainder or reversionary interest |
1.4% |
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| Table VI
|
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| Deemed Rate for Transfers to New Pooled Income Funds During 2012 |
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| Deemed rate of return for transfers during 2012 to pooled income funds that have been in existence for less than 3 taxable years |
1.8% |
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|
* Note: Under Code Sec. 42(b)(2), the applicable percentage for non-federally subsidized new buildings place in service after |
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