The IRS has set prescribed rates for federal income tax purposes in Revenue Ruling 2017-02.
Among them are the applicable federal interest rates, the adjusted applicable federal interest rates, the adjusted federal long-term rate and the adjusted federal long-term tax-exempt rate.
The rates are published monthly for purposes of Sections 42, 382, 412, 1288, 1274, 7520, 7872, and various other sections of the IRC. Rev. Ruling 2017-02 will appear in IRB 2017-3, dated Jan. 17.
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