Applicable Federal Rate

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The interest rate the IRS assumes when it calculates imputed interest. Imputed interest is interest that is assigned to an investment for tax purposes even when no interest has been paid. Thus, one pays taxes on the applicable federal rate. It is published by the U.S. Treasury.

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unstated interest			equal to the applicable Federal rate (AFR), payable at least annually), the company is deemed to transfer additional compensation (or dividends, if the executive is a shareholder) equaling the forgone loan interest for the period the loan is outstanding. Benefiting from employer below-market-rate loans by Ellentuck, Albert B. / The Tax Adviser To avoid gift tax, the interest rate needs to be no less than the applicable federal rate mandated on a monthly basis by the IRS. Tax-efficient wealth transfers: low interest rates offer ... by Rosenberg, Mike / Modern Brewery Age Yield to maturity, calculated under the original issue discount (OLD) rules, equals or exceeds the applicable federal rate (AFR) plus 5%. Small business tax solutions by Bloom, Bryan E. / Journal of Accountancy			Apalancamiento Apalancamiento operativo apartment apartment building APB APB Opinion Apertura Apertura demorada APFO API Weekly Report APICS Business Outlook Index APN Aposentadoria APP Appaltatore libero Apparent Agency Appeal Appeal Bond appeals board Appellant Appellate Court Appellee Applause Mail Applet Appleton Rule Applicable Federal Rate Applicant Application application fee Application Form Application of Funds Application of Funds Statement Application Program Application Program Interface Application Service Provider Applications Programmer Applied Cost Applied Economics Applied mathematics Applied Overhead Applied Research Applied Tariff Appointed Actuary Appointment Appointment of Trustees for Terminated Plan Appointment Papers apportion apportionment Apportionment Clause appraisal Appraisal Capital			Appliance, Fixture, Machine, Tool applianced applianced applianced applianced Appliances Appliances Appliances Appliances Applica Consumer Products applicability applicability Applicability Statement Applicability Statement 1 Applicability Statement 1 Applicability Statement 1 Applicability Statement 2 Applicability Statement 2 Applicability Statement 2 Applicability Statement 2 Applicability Statement 3 Applicability Statement 3 Applicability Statement 3 applicable applicable applicable Applicable Algebra in Engineering Communication and Computing Applicable Document Applicable Exposure Limits Applicable Fare Applicable Federal Rate Applicable Federal Rates Applicable High Yield Discount Obligation applicable materiel assets Applicable or Relevant and Appropriate Requirements applicable surfaces applicable to a class applicably applicably Applicancy applicant applicant applicant applicant Applicant Add Update Applicant Assistance Applicant Assistance Center Applicant Data Interface Applicant Data Management System Applicant Document Tracking System Applicant Entity Applicant Inventory System Applicant Prepared Environmental Assessment Applicant Supply File System Applicant Testing Services Applicant Tracking Applicant tracking system Applicant User Interface Applicant's Admitted Prior Art

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