Rev. Rul. 85-25

1985-1 C.B. 287, 1985-10 I.R.B. 7.

Published: March 11, 1985

Section 1274-Determination of Issue Price in the Case of Certain Debt Instruments Issued for Property

(Also Sections 467, 483, 7872.)

  Pursuant to section 1.1274-6T of the Temporary Income Tax REgulations, the federal short-term, mid-term, and long-term applicable federal rates (AFR) for the month of March 1985 computed under the alternate method are as follows:

          Annual  Semiannual  Quarterly  Monthly
                   Short-Term
     AFR   9.77%       9.54%      9.43%    9.36%
110% AFR  10.77%      10.49%     10.36%   10.27%
120% AFR  11.78%      11.45%     11.29%   11.19%
                    Mid-term
     AFR  11.30%      11.00%     10.85%   10.76%
110% AFR  12.47%      12.10%     11.92%   11.81%
120% AFR  13.64%      13.20%     12.99%   12.85%
                   Long-Term
     AFR  11.72%      11.40%     11.24%   11.14%
110% AFR  12.93%      12.54%     12.35%   12.22%
120% AFR  14.15%      13.68%     13.45%   13.31%

Rev. Rul. 85-25, 1985-1 C.B. 287, 1985-10 I.R.B. 7.