Applicable Federal Rates
for March
Rev. Rul. 2012-9, 2012-11 IRB 475, modified by Rev. Rul. 2012-12, 2012-15 IRB
The Applicable Federal Rates for March 2012 are reproduced below.
| Table
I
|
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| Applicable Federal Rate (AFR) |
Annual |
Semi-annual |
Quarterly |
Monthly |
|
|
March 2012 |
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| Period for Compounding |
|||||
| 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 |
1.08% |
1.08% |
1.08% |
1.08% |
|
| 110% AFR |
1.19% |
1.19% |
1.19% |
1.19% |
|
| 120% AFR |
1.30% |
1.30% |
1.30% |
1.30% |
|
| 130% AFR |
1.40% |
1.40% |
1.40% |
1.40% |
|
| 150% AFR |
1.63% |
1.62% |
1.62% |
1.61% |
|
| 175% AFR |
1.90% |
1.89% |
1.89% |
1.88% |
|
| Long-Term
|
|||||
| AFR |
2.65% |
2.63% |
2.62% |
2.62% |
|
| 110% AFR |
2.91% |
2.89% |
2.88% |
2.87% |
|
| 120% AFR |
3.18% |
3.16% |
3.15% |
3.14% |
|
| 130% AFR |
3.45% |
3.42% |
3.41% |
3.40% |
|
| Table II
|
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| Adjusted AFR for March 2012 |
|||||
| Period for Compounding |
|||||
| Annual |
Semi-annual |
Quarterly |
Monthly |
||
| Short-term adjusted AFR |
.26% |
.26% |
.26% |
.26% |
|
| Mid-term adjusted AFR |
1.05% |
1.05% |
1.05% |
1.05% |
|
| Long-term adjusted AFR |
2.97% |
2.95% |
2.94% |
2.93% |
|
| Table III
|
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| Rates Under Section 382 for March 2012 |
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| Adjusted federal long-term rate for the current month |
2.97% |
||||
| 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). |
3.47% |
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| Table
IV
|
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| Appropriate Percentages Under Section 42(b)(1)* for March 2012 |
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| Appropriate Percentage for the 70% present value low-income housing credit |
7.43% |
||||
| Appropriate Percentage for the 30% present value low-income housing credit |
3.18% |
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| Table V
|
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| Rate Under Section 7520 for March 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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|
* Note: Under Code Sec. 42(b)(2), the applicable percentage for non-federally subsidized new buildings place in service after |
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