Wills, Trusts & Estates Prof Blog

Editor: Gerry W. Beyer
Texas Tech Univ. School of Law

Thursday, February 27, 2014

Rev. Rul. 2014-8: Prescribed Rates for March 2014


The IRS recently issued Rev. Rul. 2014-8 to update prescribed rates for March 2014. Here is the summary of the relevant rates:

  • Table 1: short-term, mid-term, and long-term AFRs for § 1274(d)
  • Table 2: short-term, mid-term, and long-term adjusted AFRs for § 1288(b)
  • Table 3: adjusted long-term federal rate and long-term tax-exempt rate for § 382(f)
  • Table 4: percentage for low income housing credit in § 42(b)
  •  Table 5: federal rate for annuity, a remainder, or a reversionary interest for § 7520

See Rev. Rul. 2014-8, 2014 Fed ¶46,269.

Special thanks to Jim Hillhouse (Professional Legal Marketing (PLM, Inc.)) for bringing this article to my attention.



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