(redirected from Applicable Federal Rate)
Also found in: Medical, Financial.
AFRAustralian Financial Review
AFRApplicable Federal Rate
AFRAlternate Frame Rendering
AFRAir Filter Regulator (various companies)
AFRAfrikaans (South African language)
AFRAir France (ICAO code)
AFRAccounting and Financial Reporting (various organizations)
AFRAir Force Reserve
AFRAnnual Financial Report
AFRAmerican Family Radio (Christian radio network)
AFRAides à Finalité Régionale (French: Regional Aid)
AFRA Football Report (est. 2009)
AFRAutomatic Fingerprint Recognition
AFRAutomatic Facial Recognition
AFRAutomatic File Replication
AFRAir Fuel Ratio
AFRAsian Formula Renault (race)
AFRArbel Fauvet Rail (French railway manufacturer; Douai, France)
AFRAir Force Regulation
AFRAnnualized Failure Rate
AFRAssociation Française des Russisants (French Russian culture association)
AFRAncient Faith Radio (Internet radio station)
AFRAmerican Financial Realty Trust
AFRAssociation Française pour la Réduction des Risques (French: French Association for Risk Reduction)
AFRAnnual Failure Rate
AFRAfrican Department (International Monetary Fund)
AFRAir-to-Fuel Ratio
AFRAutomatic Feature Recognition
AFRAssociation Française du Ragdoll (French: French Ragdoll Association)
AFRAllocation Formation Reclassement
AFRAlternative Fuels and Raw Materials
AFRAverage Failure Rate
AFRAdvanced Fuel Research, Inc.
AFRAvailable Financial Resources (finance)
AFRAssign Frequency for Network Reporting (US DoD)
AFRAccident Frequency Ratio
AFRAsociatia Femeilor din România (Women's Association of Romania)
AFRAway From Reactor (water storage basin)
AFRApplied for Registration
AFRAlt.fairs.renaissance (Usenet group frequented by RenFest attendees)
AFRAuthorized Firm Representative (persons responsible for managing a financial institution's access to the National Registration System)
AFRAmericans for a Free Republic (Dallas, TX)
AFRAdministrative and Fundraising expense Rate
AFRAir Force Recognition
AFRAvailable for Reassignment
AFRAutomatic Flexible Routing
AFRAudit Finding Report
AFRAccidental Fecal Release
AFRAsynchronous Fixed Repetition
AFRAides à la Formation Recherche
AFRArtillery Flash Ranging
AFRAuthentication Failure Report
AFRAppropriation for RDT&E
AFRApproximate Factor Re-Normalization
AFRAdditional Funding Request
AFRAdvanced Fuel Reprocessing
AFRAs Found Report
AFRAcid Fractionation Recycle
AFRAmpoule Filling Room
AFRAverage Fuel Rate
AFRAffordable Readiness
AFRAutomated Field Report
AFRAngle Face Ring (pipe valves and fittings)
References in periodicals archive ?
Generally, a below-market loan is any demand loan with an interest rate that is below the applicable federal rate (see below) or any term loan in which the amount received by the borrower exceeds the present value of all payments due under the loan.
The present value is to be determined at the time the contingency occurs, using a discount rate of 120% of the applicable federal rate.
The appropriate applicable federal rate (AFR) is based upon the original term of the loan (short-term for loans of 3 years or less, mid-term for loans between 3 and 9 years, and long-term for loans greater than 9 years).
Assume that interest at the applicable federal rate for Year 1 would be $6,000, but actual interest under the loan agreement is only $2,000.
Question--Where are the applicable federal rates published?
Such sales shirr wealth when the growth rates of the assets sold exceed the applicable federal rate required on the note.
Current law imposes various rates of interest ranging from the short-term applicable federal rate (AFR) plus 0.
If an installment obligation is used, the interest paid should be computed at the applicable Federal rate, i.
Ask your accountant or tax professional for the applicable federal rate (AFR).
In order to avoid the assets being brought back into the transferor's estate under section 2036, the documentation should provide for fixed payments, at the applicable federal rate, equal to the fair market value of the property.
If the amount of debt does not exceed $5,115,100 (as adjusted in 2010 for inflation) and the installment sale does not provide for a minimum interest rate equal to the "applicable federal rate," the IRS will generally impute an interest rate at the lower of the applicable federal rate or 9 percent, compounded semiannually.