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Author: E. John Wagner, II

Applicable Federal Rates for September 2014

August 21, 2014 Applicable Federal Rates

The Internal Revenue Code prescribes minimum imputed interest rates and time-value-of–money factors applicable to certain loan transactions and estate planning techniques. These rates are tied formulaically to market interest rates. The Internal Revenue Service updates these rates monthly. These are commonly applicable rates in effect for September 2014: Short Term AFR…