HTML Version Copyright 1995-2024 Daniel B. Evans. All rights reserved.
— Short Term Rates for 1985 —
| Month | Annual | Semiann. | Quarterly | Monthly |
|---|---|---|---|---|
| Jan-85* | 9.79% | 9.56% | 9.45% | 9.37% |
| Feb-85* | 9.79% | 9.56% | 9.45% | 9.37% |
| Mar-85* | 9.77% | 9.54% | 9.43% | 9.36% |
| Apr-85* | 10.37% | 10.11% | 9.99% | 9.90% |
| May-85* | 10.36% | 10.10% | 9.98% | 9.89% |
| Jun-85* | 9.58% | 9.36% | 9.25% | 9.18% |
| Jul-85 | 8.69% | 8.51% | 8.42% | 8.36% |
| Aug-85 | 8.41% | 8.24% | 8.16% | 8.10% |
| Sep-85 | 8.74% | 8.56% | 8.47% | 8.41% |
| Oct-85 | 8.71% | 8.53% | 8.44% | 8.38% |
| Nov-85 | 8.68% | 8.50% | 8.41% | 8.35% |
| Dec-85 | 8.59% | 8.41% | 8.32% | 8.27% |
— Mid Term Rates for 1985 —
| Month | Annual | Semiann. | Quarterly | Monthly |
|---|---|---|---|---|
| Jan-85* | 11.48% | 11.71% | 11.02% | 10.92% |
| Feb-85* | 11.48% | 11.71% | 11.02% | 10.92% |
| Mar-85* | 11.30% | 11.00% | 10.85% | 10.76% |
| Apr-85* | 11.84% | 11.51% | 11.35% | 11.24% |
| May-85* | 11.83% | 11.50% | 11.34% | 11.23% |
| Jun-85* | 11.18% | 10.88% | 10.74% | 10.64% |
| Jul-85 | 10.23% | 9.98% | 9.86% | 9.78% |
| Aug-85 | 10.02% | 9.78% | 9.66% | 9.59% |
| Sep-85 | 10.31% | 10.06% | 9.94% | 9.86% |
| Oct-85 | 10.17% | 9.92% | 9.80% | 9.72% |
| Nov-85 | 10.21% | 9.96% | 9.84% | 9.76% |
| Dec-85 | 9.91% | 9.68% | 9.57% | 9.49% |
— Long Term Rates for 1985 —
| Month | Annual | Semiann. | Quarterly | Monthly |
|---|---|---|---|---|
| Jan-85* | 11.92% | 11.58% | 11.42% | 11.31% |
| Feb-85* | 11.92% | 11.58% | 11.42% | 11.31% |
| Mar-85* | 11.72% | 11.40% | 11.24% | 11.14% |
| Apr-85* | 12.22% | 11.87% | 11.70% | 11.59% |
| May-85* | 12.21% | 11.86% | 11.69% | 11.58% |
| Jun-85* | 11.74% | 11.41% | 11.25% | 11.15% |
| Jul-85 | 10.90% | 10.62% | 10.48% | 10.39% |
| Aug-85 | 10.72% | 10.45% | 10.32% | 10.23% |
| Sep-85 | 10.98% | 10.69% | 10.55% | 10.46% |
| Oct-85 | 10.83% | 10.55% | 10.41% | 10.33% |
| Nov-85 | 10.91% | 10.63% | 10.49% | 10.40% |
| Dec-85 | 10.60% | 10.33% | 10.20% | 10.11% |
* Note: As originally enacted as part of the Tax Reform Act of 1984 (P.L. 98-369), section 1274 provided for applicable federal rates to be determined every six months.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 In accordance with section 1274 as originally enacted, the IRS published applicable federal rates for 1984 and the first half of 1985 in Rev.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 the first half of 1985 were as follows:
— Rates Originally Published for January 1, 1985 to June 30, 1985 —
| Month | Annual | Semiann. | Quarterly | Monthly |
|---|---|---|---|---|
| Short-Term | 12.37% | 12.01% | 11.83% | 11.72% |
| Mid-Term | 13.37% | 12.95% | 12.75% | 12.61% |
| Long-Term | 13.43% | 13.01% | 12.81% | 12.67% |
