AFR

(redirected from Applicable Federal Rate)
Also found in: Medical, Financial.
AcronymDefinition
AFRAustralian Financial Review
AFRAfrican
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 File Replication
AFRAir Fuel Ratio
AFRAutomatic Facial Recognition
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
AFRAfren PLC (UK)
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
AFRAides à la Formation Recherche
AFRAsynchronous Fixed Repetition
AFRArndt-Ford-Roper
AFRArtillery Flash Ranging
AFRAuthentication Failure Report
AFRAppropriation for RDT&E
AFRApproximate Factor Re-Normalization
AFRAdditional Funding Request
AFRAs Found Report
AFRAdvanced Fuel Reprocessing
AFRAcid Fractionation Recycle
AFRAmpoule Filling Room
AFRAffordable Readiness
AFRAverage Fuel Rate
AFRAutomated Field Report
AFRAngle Face Ring (pipe valves and fittings)
References in periodicals archive ?
467 loan is 110% of the applicable federal rate or the stated yield on deferred payments, whichever is higher.
In the case of below-market term loans that are compensation-related or corporation-shareholder loans, the lender is deemed to have transferred to the borrower and the borrower is deemed to have received a cash payment equal to the excess of the amount loaned over the present value (determined as of the date of the loan, using a discount rate equal to the applicable federal rate) of all payments required to be made under the terms of the loan.
excess parachute present value base amount parachute = payment - of the payment parachute payment x present value of all parachute payments expected The present value is to be determined at the time the contingency occurs, using a discount rate of 120% of the applicable federal rate.
(3) Until 1999, the QZAB credit rate was based on 110 percent of the long-term applicable Federal rate. From 1999 and to 2009, the credit rate will be based on market double-A corporate bond interest rates.
The applicable federal rate (AFR) is published monthly by the IRS as a Revenue Ruling (which appears monthly in the Internal Revenue Bulletin).
If the loan is a term loan, the statutory interest rate affixed to the forgone interest amount will be the applicable federal rate in effect as of the day the loan was made.
Such sales shirr wealth when the growth rates of the assets sold exceed the applicable federal rate required on the note.
* The rate of interest on under- and overpayments should equal the applicable federal rate plus no more than two or three percentage points.
Section 7872 generally provides that a below-market interest rate loan has an original issue discount (OLD) equal to the present value difference between the discounted loan payments, and imputed payments at the applicable federal rate. This OlD amount is then treated as a transfer from the lender to the borrower for tax purposes.
If an installment obligation is used, the interest paid should be computed at the applicable Federal rate, i.e., the minimum interest rate necessary to avoid the imputed interest rules while minimizing the interest collected by the transferor.
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.