{"id":854,"date":"2014-01-29T17:18:29","date_gmt":"2014-01-29T22:18:29","guid":{"rendered":"http:\/\/resources.evans-legal.com\/?p=854"},"modified":"2014-12-30T09:12:09","modified_gmt":"2014-12-30T14:12:09","slug":"applicable-federal-rates-1985","status":"publish","type":"post","link":"https:\/\/resources.evans-legal.com\/?p=854","title":{"rendered":"Applicable Federal Rates for 1985"},"content":{"rendered":"<nav id=\"nav-above\" class=\"navigation\">\n<div class=\"nav-previous\"><a title=\"Applicable Federal Rates for 1984\" href=\"http:\/\/resources.evans-legal.com\/?p=850\">\u2190 Previous Year<\/a><\/div>\n<div class=\"nav-center\"><a title=\"Applicable Federal Rates of 2015\" href=\"http:\/\/resources.evans-legal.com\/?p=2591\">Current Year\u00a0([y])<\/a><\/div>\n<div class=\"nav-next\"><a title=\"Applicable Federal Rates for 1986\" href=\"http:\/\/resources.evans-legal.com\/?p=927\">Following Year \u2192<\/a><\/div>\n<\/nav>\n<p><!-- #nav-above --><\/p>\n<p 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-evanslegal.com\/?page_id=151\">Daniel B. Evans.<\/a> All rights reserved.<\/b><\/i><\/p>\n<hr \/>\n<h3 style=\"text-align: center;\"><\/h3>\n<h3 style=\"text-align: center;\">&#8212; Short Term Rates for 1985 &#8212;<\/h3>\n\n<table id=\"tablepress-15\" class=\"tablepress tablepress-id-15\">\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-85*<\/td><td class=\"column-2\">9.79%<\/td><td class=\"column-3\">9.56%<\/td><td class=\"column-4\">9.45%<\/td><td class=\"column-5\">9.37%<\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-1\">Feb-85*<\/td><td class=\"column-2\">9.79%<\/td><td class=\"column-3\">9.56%<\/td><td class=\"column-4\">9.45%<\/td><td class=\"column-5\">9.37%<\/td>\n<\/tr>\n<tr class=\"row-4\">\n\t<td class=\"column-1\">Mar-85*<\/td><td class=\"column-2\">9.77%<\/td><td class=\"column-3\">9.54%<\/td><td class=\"column-4\">9.43%<\/td><td class=\"column-5\">9.36%<\/td>\n<\/tr>\n<tr class=\"row-5\">\n\t<td class=\"column-1\">Apr-85*<\/td><td class=\"column-2\">10.37%<\/td><td class=\"column-3\">10.11%<\/td><td class=\"column-4\">9.99%<\/td><td class=\"column-5\">9.90%<\/td>\n<\/tr>\n<tr class=\"row-6\">\n\t<td class=\"column-1\">May-85*<\/td><td class=\"column-2\">10.36%<\/td><td class=\"column-3\">10.10%<\/td><td class=\"column-4\">9.98%<\/td><td class=\"column-5\">9.89%<\/td>\n<\/tr>\n<tr class=\"row-7\">\n\t<td class=\"column-1\">Jun-85*<\/td><td class=\"column-2\">9.58%<\/td><td class=\"column-3\">9.36%<\/td><td class=\"column-4\">9.25%<\/td><td class=\"column-5\">9.18%<\/td>\n<\/tr>\n<tr class=\"row-8\">\n\t<td class=\"column-1\">Jul-85<\/td><td class=\"column-2\">8.69%<\/td><td class=\"column-3\">8.51%<\/td><td class=\"column-4\">8.42%<\/td><td class=\"column-5\">8.36%<\/td>\n<\/tr>\n<tr class=\"row-9\">\n\t<td class=\"column-1\">Aug-85<\/td><td class=\"column-2\">8.41%<\/td><td class=\"column-3\">8.24%<\/td><td class=\"column-4\">8.16%<\/td><td class=\"column-5\">8.10%<\/td>\n<\/tr>\n<tr class=\"row-10\">\n\t<td class=\"column-1\">Sep-85<\/td><td class=\"column-2\">8.74%<\/td><td class=\"column-3\">8.56%<\/td><td class=\"column-4\">8.47%<\/td><td class=\"column-5\">8.41%<\/td>\n<\/tr>\n<tr class=\"row-11\">\n\t<td class=\"column-1\">Oct-85<\/td><td class=\"column-2\">8.71%<\/td><td class=\"column-3\">8.53%<\/td><td class=\"column-4\">8.44%<\/td><td class=\"column-5\">8.38%<\/td>\n<\/tr>\n<tr class=\"row-12\">\n\t<td class=\"column-1\">Nov-85<\/td><td class=\"column-2\">8.68%<\/td><td class=\"column-3\">8.50%<\/td><td class=\"column-4\">8.41%<\/td><td class=\"column-5\">8.35%<\/td>\n<\/tr>\n<tr class=\"row-13\">\n\t<td class=\"column-1\">Dec-85<\/td><td class=\"column-2\">8.59%<\/td><td class=\"column-3\">8.41%<\/td><td class=\"column-4\">8.32%<\/td><td class=\"column-5\">8.27%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-15 from cache -->\n<h3 style=\"text-align: center;\">&#8212; Mid Term Rates for 1985 &#8212;<\/h3>\n\n<table id=\"tablepress-16\" class=\"tablepress tablepress-id-16\">\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-85*<\/td><td class=\"column-2\">11.48%<\/td><td class=\"column-3\">11.71%<\/td><td class=\"column-4\">11.02%<\/td><td class=\"column-5\">10.92%<\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-1\">Feb-85*<\/td><td class=\"column-2\">11.48%<\/td><td class=\"column-3\">11.71%<\/td><td class=\"column-4\">11.02%<\/td><td class=\"column-5\">10.92%<\/td>\n<\/tr>\n<tr class=\"row-4\">\n\t<td class=\"column-1\">Mar-85*<\/td><td class=\"column-2\">11.30%<\/td><td class=\"column-3\">11.00%<\/td><td class=\"column-4\">10.85%<\/td><td class=\"column-5\">10.76%<\/td>\n<\/tr>\n<tr class=\"row-5\">\n\t<td class=\"column-1\">Apr-85*<\/td><td class=\"column-2\">11.84%<\/td><td class=\"column-3\">11.51%<\/td><td class=\"column-4\">11.35%<\/td><td class=\"column-5\">11.24%<\/td>\n<\/tr>\n<tr class=\"row-6\">\n\t<td class=\"column-1\">May-85*<\/td><td class=\"column-2\">11.83%<\/td><td class=\"column-3\">11.50%<\/td><td class=\"column-4\">11.34%<\/td><td class=\"column-5\">11.23%<\/td>\n<\/tr>\n<tr class=\"row-7\">\n\t<td class=\"column-1\">Jun-85*<\/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-8\">\n\t<td class=\"column-1\">Jul-85<\/td><td class=\"column-2\">10.23%<\/td><td class=\"column-3\">9.98%<\/td><td class=\"column-4\">9.86%<\/td><td class=\"column-5\">9.78%<\/td>\n<\/tr>\n<tr class=\"row-9\">\n\t<td class=\"column-1\">Aug-85<\/td><td class=\"column-2\">10.02%<\/td><td class=\"column-3\">9.78%<\/td><td class=\"column-4\">9.66%<\/td><td class=\"column-5\">9.59%<\/td>\n<\/tr>\n<tr class=\"row-10\">\n\t<td class=\"column-1\">Sep-85<\/td><td class=\"column-2\">10.31%<\/td><td class=\"column-3\">10.06%<\/td><td class=\"column-4\">9.94%<\/td><td class=\"column-5\">9.86%<\/td>\n<\/tr>\n<tr class=\"row-11\">\n\t<td class=\"column-1\">Oct-85<\/td><td class=\"column-2\">10.17%<\/td><td class=\"column-3\">9.92%<\/td><td class=\"column-4\">9.80%<\/td><td class=\"column-5\">9.72%<\/td>\n<\/tr>\n<tr class=\"row-12\">\n\t<td class=\"column-1\">Nov-85<\/td><td class=\"column-2\">10.21%<\/td><td class=\"column-3\">9.96%<\/td><td class=\"column-4\">9.84%<\/td><td class=\"column-5\">9.76%<\/td>\n<\/tr>\n<tr class=\"row-13\">\n\t<td class=\"column-1\">Dec-85<\/td><td class=\"column-2\">9.91%<\/td><td class=\"column-3\">9.68%<\/td><td class=\"column-4\">9.57%<\/td><td class=\"column-5\">9.49%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-16 from cache -->\n<h3 style=\"text-align: center;\">\u00a0&#8212; Long Term Rates for 1985 &#8212;<\/h3>\n\n<table id=\"tablepress-17\" class=\"tablepress tablepress-id-17\">\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-85*<\/td><td class=\"column-2\">11.92%<\/td><td class=\"column-3\">11.58%<\/td><td class=\"column-4\">11.42%<\/td><td class=\"column-5\">11.31%<\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-1\">Feb-85*<\/td><td class=\"column-2\">11.92%<\/td><td class=\"column-3\">11.58%<\/td><td class=\"column-4\">11.42%<\/td><td class=\"column-5\">11.31%<\/td>\n<\/tr>\n<tr class=\"row-4\">\n\t<td class=\"column-1\">Mar-85*<\/td><td class=\"column-2\">11.72%<\/td><td class=\"column-3\">11.40%<\/td><td class=\"column-4\">11.24%<\/td><td class=\"column-5\">11.14%<\/td>\n<\/tr>\n<tr class=\"row-5\">\n\t<td class=\"column-1\">Apr-85*<\/td><td class=\"column-2\">12.22%<\/td><td class=\"column-3\">11.87%<\/td><td class=\"column-4\">11.70%<\/td><td class=\"column-5\">11.59%<\/td>\n<\/tr>\n<tr class=\"row-6\">\n\t<td class=\"column-1\">May-85*<\/td><td class=\"column-2\">12.21%<\/td><td class=\"column-3\">11.86%<\/td><td class=\"column-4\">11.69%<\/td><td class=\"column-5\">11.58%<\/td>\n<\/tr>\n<tr class=\"row-7\">\n\t<td class=\"column-1\">Jun-85*<\/td><td class=\"column-2\">11.74%<\/td><td class=\"column-3\">11.41%<\/td><td class=\"column-4\">11.25%<\/td><td class=\"column-5\">11.15%<\/td>\n<\/tr>\n<tr class=\"row-8\">\n\t<td class=\"column-1\">Jul-85<\/td><td class=\"column-2\">10.90%<\/td><td class=\"column-3\">10.62%<\/td><td class=\"column-4\">10.48%<\/td><td class=\"column-5\">10.39%<\/td>\n<\/tr>\n<tr class=\"row-9\">\n\t<td class=\"column-1\">Aug-85<\/td><td class=\"column-2\">10.72%<\/td><td class=\"column-3\">10.45%<\/td><td class=\"column-4\">10.32%<\/td><td class=\"column-5\">10.23%<\/td>\n<\/tr>\n<tr class=\"row-10\">\n\t<td class=\"column-1\">Sep-85<\/td><td class=\"column-2\">10.98%<\/td><td class=\"column-3\">10.69%<\/td><td class=\"column-4\">10.55%<\/td><td class=\"column-5\">10.46%<\/td>\n<\/tr>\n<tr class=\"row-11\">\n\t<td class=\"column-1\">Oct-85<\/td><td class=\"column-2\">10.83%<\/td><td class=\"column-3\">10.55%<\/td><td class=\"column-4\">10.41%<\/td><td class=\"column-5\">10.33%<\/td>\n<\/tr>\n<tr class=\"row-12\">\n\t<td class=\"column-1\">Nov-85<\/td><td class=\"column-2\">10.91%<\/td><td class=\"column-3\">10.63%<\/td><td class=\"column-4\">10.49%<\/td><td class=\"column-5\">10.40%<\/td>\n<\/tr>\n<tr class=\"row-13\">\n\t<td class=\"column-1\">Dec-85<\/td><td class=\"column-2\">10.60%<\/td><td class=\"column-3\">10.33%<\/td><td class=\"column-4\">10.20%<\/td><td class=\"column-5\">10.11%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-17 from cache -->\n<p>&nbsp;<\/p>\n<hr \/>\n<p>&nbsp;<\/p>\n<p>*\u00a0<a id=\"note\"><\/a><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\u00a0<a title=\"Applicable Federal Rates for 1984\" href=\"http:\/\/resources.evans-legal.com\/?p=850\">1984<\/a>\u00a0and 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:<\/i><\/p>\n<h3 style=\"text-align: center;\">&#8212; Rates Originally Published for January 1, 1985 to June 30, 1985 &#8212;<\/h3>\n<p>&nbsp;<\/p>\n\n<table id=\"tablepress-18\" class=\"tablepress tablepress-id-18\">\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\">Short-Term<\/td><td class=\"column-2\">12.37%<\/td><td class=\"column-3\">12.01%<\/td><td class=\"column-4\">11.83%<\/td><td class=\"column-5\">11.72%<\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-1\">Mid-Term<\/td><td class=\"column-2\">13.37%<\/td><td class=\"column-3\">12.95%<\/td><td class=\"column-4\">12.75%<\/td><td class=\"column-5\">12.61%<\/td>\n<\/tr>\n<tr class=\"row-4\">\n\t<td class=\"column-1\">Long-Term<\/td><td class=\"column-2\">13.43%<\/td><td class=\"column-3\">13.01%<\/td><td class=\"column-4\">12.81%<\/td><td class=\"column-5\">12.67%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-18 from cache -->\n","protected":false},"excerpt":{"rendered":"<p>\u2190 Previous Year Current Year\u00a0([y]) Following Year \u2192 HTML Version\u00a0Copyright\u00a01995-[y] Daniel B. Evans. All rights reserved. &#8212; Short Term Rates for 1985 &#8212; &#8212; Mid Term Rates for 1985 &#8212; \u00a0&#8212; Long Term Rates for 1985 &#8212; &nbsp; &nbsp; *\u00a0Note:\u00a0As &hellip; <a class=\"more-link\" href=\"https:\/\/resources.evans-legal.com\/?p=854\">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-854","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\/854","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=854"}],"version-history":[{"count":5,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/854\/revisions"}],"predecessor-version":[{"id":2642,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/854\/revisions\/2642"}],"wp:attachment":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=854"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=854"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=854"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}