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Rev Rul 2015-8, 2015-18 IRB

By May 9, 2016Uncategorized

The Applicable Federal Rates for May 2015 are reproduced below.
Table 1
Applicable Federal Rates (AFR) for May 2015
Period for Compounding
Annual Semiannual Quarterly Month
Short-Term
AFR .43% .43% .43% .43%
110% AFR .47% .47% .47% .47%
120% AFR .52% .52% .52% .52%
130% AFR .56% .56% .56% .56%
Mid-Term
AFR 1.53% 1.52% 1.52% 1.52%
110% AFR 1.68% 1.67% 1.67% 1.66%
120% AFR 1.83% 1.82% 1.82% 1.81%
130% AFR 1.99% 1.98% 1.98% 1.97%
150% AFR 2.29% 2.28% 2.27% 2.27%
175% AFR 2.68% 2.66% 2.65% 2.65%
Long-Term
AFR 2.30% 2.29% 2.28% 2.28%
110% AFR 2.54% 2.52% 2.51% 2.51%
120% AFR 2.77% 2.75% 2.74% 2.73%
130% AFR 3.00% 2.98% 2.97% 2.96%
Table 2
Adjusted AFR for May 2015
Period for Compounding
Annual Semiannual Quarterly Monthly
Short-term
adjusted AFR .43% .43% .43% .43%
Mid-term
adjusted AFR 1.43% 1.42% 1.42% 1.42%
Long-term
adjusted AFR 2.30% 2.29% 2.28% 2.28%
Table 3
Rates Under Section 382 for May 2015
Adjusted federal long-term rate for the current month 2.30%
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) 2.47%
Table 4
Appropriate Percentages Under Section 42(b)(1)
for May 2015**
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%

Table 5
Rate Under Section 7520 for May 2015
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 1.8%

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