{"id":850,"date":"2014-01-29T17:17:21","date_gmt":"2014-01-29T22:17:21","guid":{"rendered":"http:\/\/resources.evans-legal.com\/?p=850"},"modified":"2014-12-30T09:10:53","modified_gmt":"2014-12-30T14:10:53","slug":"applicable-federal-rates-1984","status":"publish","type":"post","link":"https:\/\/resources.evans-legal.com\/?p=850","title":{"rendered":"Applicable Federal Rates for 1984"},"content":{"rendered":"<nav id=\"nav-above\" class=\"navigation\"><!-- div class=\"nav-previous\">\u2190 Previous Year<\/div -->\n<div class=\"nav-center\"><a title=\"Applicable Federal Rates of 2015\" href=\"http:\/\/resources.evans-legal.com\/?p=2591\">Current Year ([y])<\/a><\/div>\n<div class=\"nav-next\"><a title=\"Applicable Federal Rates for 1985\" href=\"http:\/\/resources.evans-legal.com\/?p=854\">Following Year \u2192<\/a><\/div>\n<\/nav>\n<p><!-- #nav-above --><\/p>\n<p style=\"text-align: center;\"><i><b>HTML Version\u00a0<a title=\"Copyright Notice\" href=\"http:\/\/resources.evans-legal.com\/?page_id=52\">Copyright<\/a>\u00a01995-[y] <a title=\"Daniel B. Evans\" href=\"http:\/\/resources.evans-legal.com\/?page_id=151\">Daniel B. Evans<\/a>. All rights reserved.<\/b><\/i><\/p>\n<hr \/>\n<p><i><b>Note:<\/b><\/i><i>\u00a0As originally enacted as part of the Tax Reform Act of 1984 (P.L. 98-369), section 1274 provided for applicable federal rates to be determined every six months.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 In accordance with section 1274 as originally enacted, the IRS published applicable federal rates for 1984 and the first half of\u00a0<a title=\"Applicable Federal Rates for 1985\" href=\"http:\/\/resources.evans-legal.com\/?p=854#note\">1985<\/a>\u00a0in Rev. Rul. 84-163, 1984-2 C.B. 179, and those rates for 1984 were as follows:<\/i><\/p>\n<h3 style=\"text-align: center;\">&#8212; Short Term Rates for 1984 &#8212;<\/h3>\n\n<table id=\"tablepress-12\" class=\"tablepress tablepress-id-12\">\n<thead>\n<tr class=\"row-1\">\n\t<th class=\"column-1\">Month<\/th><th class=\"column-2\">Annual<\/th><th class=\"column-3\">Semiann.<\/th><th class=\"column-4\">Quarterly<\/th><th class=\"column-5\">Monthly<\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"row-striping row-hover\">\n<tr class=\"row-2\">\n\t<td class=\"column-1\">Jan-Jun<\/td><td class=\"column-2\">10.25%<\/td><td class=\"column-3\">10.00%<\/td><td class=\"column-4\">9.88%<\/td><td class=\"column-5\">9.80%<\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-1\">Jul-Dec<br \/>\n<\/td><td class=\"column-2\">10.78%<\/td><td class=\"column-3\">10.50%<\/td><td class=\"column-4\">10.37%<\/td><td class=\"column-5\">10.28%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-12 from cache -->\n<h3 style=\"text-align: center;\">&#8212; Mid Term Rates for 1984 &#8212;<\/h3>\n\n<table id=\"tablepress-13\" class=\"tablepress tablepress-id-13\">\n<thead>\n<tr class=\"row-1\">\n\t<th class=\"column-1\">Month<\/th><th class=\"column-2\">Annual<\/th><th class=\"column-3\">Semiann.<\/th><th class=\"column-4\">Quarterly<\/th><th class=\"column-5\">Monthly<\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"row-striping row-hover\">\n<tr class=\"row-2\">\n\t<td class=\"column-1\">Jan-Jun<\/td><td class=\"column-2\">11.18%<\/td><td class=\"column-3\">10.88%<\/td><td class=\"column-4\">10.74%<\/td><td class=\"column-5\">10.64%<\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-1\">Jul-Dec<\/td><td class=\"column-2\">11.97%<\/td><td class=\"column-3\">11.63%<\/td><td class=\"column-4\">11.47%<\/td><td class=\"column-5\">11.36%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-13 from cache -->\n<h3 style=\"text-align: center;\">\u00a0&#8212; Long Term Rates for 1984 &#8212;<\/h3>\n\n<table id=\"tablepress-14\" class=\"tablepress tablepress-id-14\">\n<thead>\n<tr class=\"row-1\">\n\t<th class=\"column-1\">Month<\/th><th class=\"column-2\">Annual<\/th><th class=\"column-3\">Semiann.<\/th><th class=\"column-4\">Quarterly<\/th><th class=\"column-5\">Monthly<\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"row-striping row-hover\">\n<tr class=\"row-2\">\n\t<td class=\"column-1\">Jan-Jun<\/td><td class=\"column-2\">11.57%<\/td><td class=\"column-3\">11.25%<\/td><td class=\"column-4\">11.10%<\/td><td class=\"column-5\">11.00%<\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-1\">Jul-Dec<\/td><td class=\"column-2\">12.23%<\/td><td class=\"column-3\">11.88%<\/td><td class=\"column-4\">11.71%<\/td><td class=\"column-5\">11.60%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-14 from cache -->\n","protected":false},"excerpt":{"rendered":"<p>Current Year ([y]) Following Year \u2192 HTML Version\u00a0Copyright\u00a01995-[y] Daniel B. Evans. All rights reserved. Note:\u00a0As 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 &hellip; <a class=\"more-link\" href=\"https:\/\/resources.evans-legal.com\/?p=850\">Continue reading <span class=\"meta-nav\">&rarr;<\/span><\/a><\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"pmpro_default_level":"","footnotes":""},"categories":[1],"tags":[],"class_list":["post-850","post","type-post","status-publish","format-standard","hentry","category-uncategorized","pmpro-has-access"],"_links":{"self":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/850","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=850"}],"version-history":[{"count":6,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/850\/revisions"}],"predecessor-version":[{"id":2644,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/850\/revisions\/2644"}],"wp:attachment":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=850"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=850"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=850"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}