Applicable Federal Rate. The term “Applicable Federal Rate” shall have the meaning set forth in Section 1274 of the Code.
Applicable Federal Rate. The term “Applicable Federal Rate” means the Federal short-term rate, with monthly compounding, as determined under Code Section 1274(d).
Applicable Federal Rate. (1) In gen- eral. The applicable Federal rate for a section 467 rental agreement is the ap- plicable Federal rate in effect on the agreement date. The applicable Federal rate for a rental agreement means—
(i) The Federal short-term rate if the term of the rental agreement is not over 3 years;
(ii) The Federal mid-term rate if the term of the rental agreement is over 3 years but not over 9 years; and
(iii) The Federal long-term rate if the term of the rental agreement is over 9 years.
Applicable Federal Rate. (A) In general In the case of a $250,000 or less debt instrument with a term of: The applicable Federal rate is:
(i) In general
(I) the aggregate amount of the pay- ments due under such debt instrument Not over 3 years The Federal short-term rate. Over 3 years but not over 9 years The Federal mid-term rate. Over 9 years The Federal long-term rate.
(B) Determination of rates
(C) Federal rate for any calendar month
(i) Federal short-term rate
(ii) Federal mid-term and long-term rates
