Applicable Federal Rates for 1984

HTML Version Copyright 1995-2017 Daniel B. Evans. All rights reserved.


Note: As originally enacted as part of the Tax Reform Act of 1984 (P.L. 98-369), section 1274 provided for applicable federal rates to be determined every six months. This was amended by the Imputed Interest Rules Amendments Act of 1985 (P.L. No. 99-121) to require that rates be redetermined every month. In accordance with section 1274 as originally enacted, the IRS published applicable federal rates for 1984 and the first half of 1985 in Rev. Rul. 84-163, 1984-2 C.B. 179, and those rates for 1984 were as follows:

— Short Term Rates for 1984 —

MonthAnnualSemiann.QuarterlyMonthly
Jan-Jun10.25%10.00%9.88%9.80%
Jul-Dec
10.78%10.50%10.37%10.28%

— Mid Term Rates for 1984 —

MonthAnnualSemiann.QuarterlyMonthly
Jan-Jun11.18%10.88%10.74%10.64%
Jul-Dec11.97%11.63%11.47%11.36%

 — Long Term Rates for 1984 —

MonthAnnualSemiann.QuarterlyMonthly
Jan-Jun11.57%11.25%11.10%11.00%
Jul-Dec12.23%11.88%11.71%11.60%
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