Applicable Federal Rates
for February
Rev. Rul. 2007-9, 2007-6 IRB
The Applicable Federal Rates for Febuary 2007 are reproduced below.
|
Table I
| ||||
|
Applicable Federal Rate (AFR) |
Annual |
Semi-annual |
Quarterly |
Monthly |
|
February 2007 | ||||
|
Period for Compounding | ||||
|
Short-Term |
||||
|
AFR |
4.93% |
4.87% |
4.84% |
4.82% |
|
110% AFR |
5.43% |
5.36% |
5.32% |
5.30% |
|
120% AFR |
5.93% |
5.84% |
5.80% |
5.77% |
|
130% AFR |
6.43% |
6.33% |
6.28% |
6.25% |
|
Mid-Term |
||||
|
AFR |
4.69% |
4.64% |
4.61% |
4.60% |
|
110% AFR |
5.17% |
5.10% |
5.07% |
5.05% |
|
120% AFR |
5.65% |
5.57% |
5.53% |
5.51% |
|
130% AFR |
6.12% |
6.03% |
5.99% |
5.96% |
|
150% AFR |
7.08% |
6.96% |
6.90% |
6.86% |
|
175% AFR |
8.28% |
8.12% |
8.04% |
7.99% |
|
Long-Term |
||||
|
AFR |
4.86% |
4.80% |
4.77% |
4.75% |
|
110% AFR |
5.35% |
5.28% |
5.25% |
5.22% |
|
120% AFR |
5.84% |
5.76% |
5.72% |
5.69% |
|
130% AFR |
6.34% |
6.24% |
6.19% |
6.16% |
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Table II
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|
Adjusted AFR for February 2007 | ||||
|
Period for Compounding | ||||
|
Annual |
Semi-annual |
Quarterly |
Monthly | |
|
Short-term adjusted AFR |
3.46% |
3.43% |
3.42% |
3.41% |
|
Mid-term adjusted AFR |
3.58% |
3.55% |
3.53% |
3.52% |
|
Long-term adjusted AFR |
4.07% |
4.03% |
4.01% |
4.00% |
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Table III
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Rates Under Section 382 for February 2007 | ||||
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Adjusted federal long-term rate for the current month |
4.07% | |||
|
Long-term tax-exempt rate for ownership changes during the current month (the highest of the adjusted federal long-term rates for the current month and the prior two months). |
4.14% | |||
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Table IV
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Appropriate Percentages Under Section 42(b)(2) for February 2007 | ||||
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Appropriate Percentage for the 70% present value low-income housing credit |
8.11% | |||
|
Appropriate Percentage for the 30% present value low-income housing credit |
3.48% | |||
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Table V
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Rate Under Section 7520 for February 2007 | ||||
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Applicable federal rate for determining the present value of an annuity, an interest for life or a term of years, or a remainder or reversionary interest |
5.6% | |||