Index of Applicable Federal Rates (AFR) Rulings
Instructions: More Information:

Each month, the IRS provides various prescribed rates for federal income tax purposes. These rates, known as Applicable Federal Rates (or AFRs), are regularly published as revenue rulings.

The list below presents the revenue rulings containing these AFRs in reverse chronological order, starting with January 2000.

  1. Enter a term in the Find Box.
  2. Select a category (column heading) in the drop down.
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