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2004 Daniel B. Evans. All rights reserved.
Applicable Federal Rates for 1984
Note: As originally enacted as part of the Tax Reform Act of 1984 (P.L. 98-369), section 1274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In accordance with section 1274 as originally
enacted, the IRS published applicable federal rates for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 1984 were as follows:
Short-Term Rates for 1984
|
| Annual
| Semiann.
| Quarterly
| Monthly
|
| Jan-Jun
| 10.25%
| 10.00%
| 9.88%
| 9.80%
|
| Jul-Dec
| 10.78%
| 10.50%
| 10.37%
| 10.28%
|
Mid-Term Rates for 1984
|
| Annual
| Semiann.
| Quarterly
| Monthly
|
| Jan-Jun
| 11.18%
| 10.88%
| 10.74%
| 10.64%
|
| Jul-Dec
| 11.97%
| 11.63%
| 11.47%
| 11.36%
|
Long-Term Rates for 1984
|
| Annual
| Semiann.
| Quarterly
| Monthly
|
| Jan-Jun
| 11.57%
| 11.25%
| 11.10%
| 11.00%
|
| Jul-Dec
| 12.23%
| 11.88%
| 11.71%
| 11.60%
|
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The Pennsylvania Estate and Trust Cybrary
Daniel B. Evans, Attorney at Law
P.O. Box 27370
Philadelphia, PA 19118
Telephone: (215) 233-0988
Telecopier: (215) 893-5388
Email: dan@evans-legal.com