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IRS Rev. Rul.: Applicable Federal Rates for October 2021 (IRC §1274)

Sept. 16, 2021, 5:00 AM

Prescribed rates for federal income tax purposes for October 2021, including the applicable federal rates (AFR) under tax code Section 1274(d); the adjusted applicable federal rates (adjusted AFR) under Section 1288(b); the adjusted federal long-term rate and the long-term tax-exempt rate under Section 382(f); the appropriate percentages for determining the low-income housing credit under Section 42(b)(1); and the federal rate for determining the present value of an annuity, an interest for life or for a term of years, or a remainder or a reversionary interest under Section 7520, the IRS ...

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