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13. Applicable Federal Rates

DOCUMENT ATTRIBUTES

Subject Area/Tax Topics
Individual income taxation
Jurisdictions
United States
Tax Analysts Document Number
2017-92866

In montly revenue rulings, the IRS announces applicable federal rates that are used under Sections 42, 382, 412, 1274, 1288, 7520, 7872, and other sections of the Internal Revenue Code. The following documents contain the current AFRs as well as AFRs dating back through 1996.

AFR Tables for 2024: Source Documents
May	Rev. Rul. 2024-9
April	Rev. Rul. 2024-7
March	Rev. Rul. 2024-4
February	Rev. Rul. 2024-3
January	Rev. Rul. 2024-2

AFR Tables for 2023: Source Documents
December	Rev. Rul. 2023-21
November	Rev. Rul. 2023-20
October	Rev. Rul. 2023-18
September	Rev. Rul. 2023-16
August	Rev. Rul. 2023-13
July	Rev. Rul. 2023-12
June	Rev. Rul. 2023-10
May	Rev. Rul. 2023-9
April	Rev. Rul. 2023-6
March	Rev. Rul. 2023-5
February	Rev. Rul. 2023-3
January	Rev. Rul. 2023-1

AFR Tables for 2022: Source Documents
December	Rev. Rul. 2022-22
November	Rev. Rul. 2022-20
October	Rev. Rul. 2022-18
September	Rev. Rul. 2022-17
August	Rev. Rul. 2022-14
July	Rev. Rul. 2022-12
June	Rev. Rul. 2022-10
May	Rev. Rul. 2022-9
April	Rev. Rul. 2022-8
March	Rev. Rul. 2022-4
February	Rev. Rul. 2022-3
January	Rev. Rul. 2022-1

AFR Tables for 2021: Source Documents
December	Rev. Rul. 2021-23
November	Rev. Rul. 2021-21
October	Rev. Rul. 2021-18
September	Rev. Rul. 2021-16
August	Rev. Rul. 2021-14
July	Rev. Rul. 2021-12
June	Rev. Rul. 2021-9
May	Rev. Rul. 2021-8
April	Rev. Rul. 2021-7
March	Rev. Rul. 2021-5
February	Rev. Rul. 2021-4
January	Rev. Rul. 2021-1

AFR Tables for 2020: Source Documents
December	Rev. Rul. 2020-26
November	Rev. Rul. 2020-22
October	Rev. Rul. 2020-20
September	Rev. Rul. 2020-16
August	Rev. Rul. 2020-15
July	Rev. Rul. 2020-14
June	Rev. Rul. 2020-12
May	Rev. Rul. 2020-11
April	Rev. Rul. 2020-9
March	Rev. Rul. 2020-6
February	Rev. Rul. 2020-3
January	Rev. Rul. 2020-1

AFR Tables for 2019: Source Documents
December	Rev. Rul. 2019-26
November	Rev. Rul. 2019-25
October	Rev. Rul. 2019-23
September	Rev. Rul. 2019-20
August	Rev. Rul. 2019-17
July	Rev. Rul. 2019-16
June	Rev. Rul. 2019-14
May	Rev. Rul. 2019-12
April	Rev. Rul. 2019-8
March	Rev. Rul. 2019-7
February	Rev. Rul. 2019-4
January	Rev. Rul. 2019-3

AFR Tables for 2018: Source Documents
December	Rev. Rul. 2018-30
November	Rev. Rul. 2018-28
October	Rev. Rul. 2018-27
September	Rev. Rul. 2018-23
August	Rev. Rul. 2018-21
July	Rev. Rul. 2018-19
June	Rev. Rul. 2018-16
May	Rev. Rul. 2018-12
April	Rev. Rul. 2018-9
March	Rev. Rul. 2018-6
February	Rev. Rul. 2018-5
January	Rev. Rul. 2018-1

AFR Tables for 2017: Source Documents
December	Rev. Rul. 2017-24
November	Rev. Rul. 2017-21
October	Rev. Rul. 2017-20
September	Rev. Rul. 2017-17
August	Rev. Rul. 2017-15
July	Rev. Rul. 2017-14
June	Rev. Rul. 2017-12
May	Rev. Rul. 2017-11
April	Rev. Rul. 2017-8
March	Rev. Rul. 2017-7
February	Rev. Rul. 2017-4
January	Rev. Rul. 2017-2

AFR Tables for 2016: Source Documents
December	Rev. Rul. 2016-27
November	Rev. Rul. 2016-26
October	Rev. Rul. 2016-25
September	Rev. Rul. 2016-20
August	Rev. Rul. 2016-18
July	Rev. Rul. 2016-17
June	Rev. Rul. 2016-13
May	Rev. Rul. 2016-11
April	Rev. Rul. 2016-9
March	Rev. Rul. 2016-7
February	Rev. Rul. 2016-4
January	Rev. Rul. 2016-1

AFR Tables for 2015: Source Documents
December	Rev. Rul. 2015-25
November	Rev. Rul. 2015-22
October	Rev. Rul. 2015-21
September	Rev. Rul. 2015-19
August	Rev. Rul. 2015-16
July	Rev. Rul. 2015-15
June	Rev. Rul. 2015-14
May	Rev. Rul. 2015-8
April	Rev. Rul. 2015-7
March	Rev. Rul. 2015-4
February	Rev. Rul. 2015-3
January	Rev. Rul. 2015-1

AFR Tables for 2014: Source Documents
December	Rev. Rul. 2014-31
November	Rev. Rul. 2014-28
October	Rev. Rul. 2014-26
September	Rev. Rul. 2014-22
August	Rev. Rul. 2014-19
July	Rev. Rul. 2014-20
June	Rev. Rul. 2014-16
May	Rev. Rul. 2014-13
April	Rev. Rul. 2014-12
March	Rev. Rul. 2014-8
February	Rev. Rul. 2014-6
January	Rev. Rul. 2014-1

AFR Tables for 2013: Source Documents
December	Rev. Rul. 2013-26
November	Rev. Rul. 2013-22
October	Rev. Rul. 2013-21
September	Rev. Rul. 2013-18
August	Rev. Rul. 2013-13
July	Rev. Rul. 2013-15
June	Rev. Rul. 2013-12
May	Rev. Rul. 2013-11
April	Rev. Rul. 2013-9
March	Rev. Rul. 2013-7
February	Rev. Rul. 2013-3
January	Rev. Rul. 2013-1

AFR Tables for 2012: Source Documents
December	Rev. Rul. 2012-31
November	Rev. Rul. 2012-30
October	Rev. Rul. 2012-28
September	Rev. Rul. 2012-24
August	Rev. Rul. 2012-21
July	Rev. Rul. 2012-20
June	Rev. Rul. 2012-15
May	Rev. Rul. 2012-13
April	Rev. Rul. 2012-11
March	Rev. Rul. 2012-9; Rev. Rul. 2012-12
February	Rev. Rul. 2012-7
January	Rev. Rul. 2012-2

AFR Tables for 2011: Source Documents
December	Rev. Rul. 2011-31
November	Rev. Rul. 2011-25
October	Rev. Rul. 2011-22
September	Rev. Rul. 2011-20
August	Rev. Rul. 2011-16
July	Rev. Rul. 2011-14
May	Rev. Rul. 2011-11
April	Rev. Rul. 2011-10
March	Rev. Rul. 2011-6
February	Rev. Rul. 2011-4
January	Rev. Rul. 2011-2

AFR Tables for 2010: Source Documents
December	Rev. Rul. 2010-29
November	Rev. Rul. 2010-26
October	Rev. Rul. 2010-24
September	Rev. Rul. 2010-20
August	Rev. Rul. 2010-19
July	Rev. Rul. 2010-18
June	Rev. Rul. 2010-15
May	Rev. Rul. 2010-12
April	Rev. Rul. 2010-11
March	Rev. Rul. 2010-8
February	Rev. Rul. 2010-6
January	Rev. Rul. 2010-1

AFR Tables for 2009: Source Documents
December	Rev. Rul. 2009-38
November	Rev. Rul. 2009-35
October	Rev. Rul. 2009-33
September	Rev. Rul. 2009-29
August	Rev. Rul. 2009-22
July	Rev. Rul. 2009-20
June	Rev. Rul. 2009-16
May	Rev. Rul. 2009-12
April	Rev. Rul. 2009-10
March	Rev. Rul. 2009-8
February	Rev. Rul. 2009-5
January	Rev. Rul. 2009-1

AFR Tables for 2008: Source Documents
December	Rev. Rul. 2008-53
November	Rev. Rul. 2008-50
October	Rev. Rul. 2008-49
September	Rev. Rul. 2008-46
August	Rev. Rul. 2008-43
July	Rev. Rul. 2008-33
June	Rev. Rul. 2008-28
May	Rev. Rul. 2008-24
April	Rev. Rul. 2008-20
March	Rev. Rul. 2008-11
February	Rev. Rul. 2008-9
January	Rev. Rul. 2008-4

AFR Tables: Source Documents
	2007	2006	2005
December	Rev. Rul. 2007-70	Rev. Rul. 2006-61	Rev. Rul. 2005-77
November	Rev. Rul. 2007-66	Rev. Rul. 2006-55	Rev. Rul. 2005-71
October	Rev. Rul. 2007-63	Rev. Rul. 2006-50	Rev. Rul. 2005-66
September	Rev. Rul. 2007-57	Rev. Rul. 2006-44	Rev. Rul. 2005-57
August	Rev. Rul. 2007-50	Rev. Rul. 2006-39	Rev. Rul. 2005-54
July	Rev. Rul. 2007-44	Rev. Rul. 2006-35	Rev. Rul. 2005-38
June	Rev. Rul. 2007-36	Rev. Rul. 2006-29	Rev. Rul. 2005-32
May	Rev. Rul. 2007-29	Rev. Rul. 2006-24	Rev. Rul. 2005-27
April	Rev. Rul. 2007-23	Rev. Rul. 2006-22	Rev. Rul. 2005-23
March	Rev. Rul. 2007-15	Rev. Rul. 2006-10	Rev. Rul. 2005-13
February	Rev. Rul. 2007-9	Rev. Rul. 2006-7	Rev. Rul. 2005-8
January	Rev. Rul. 2007-2	Rev. Rul. 2006-4	Rev. Rul. 2005-2

AFR Tables: Source Documents
	2004	2003	2002
December	Rev. Rul. 2004-106	Rev. Rul. 2003-122	Rev. Rul. 2002-81
November	Rev. Rul. 2004-102	Rev. Rul. 2003-114	Rev. Rul. 2002-74
October	Rev. Rul. 2004-96	Rev. Rul. 2003-107	Rev. Rul. 2002-61
September	Rev. Rul. 2004-69	Rev. Rul. 2003-101	Rev. Rul. 2002-53
August	Rev. Rul. 2004-84	Rev. Rul. 2003-94	Rev. Rul. 2002-48
July	Rev. Rul. 2004-66	Rev. Rul. 2003-71	Rev. Rul. 2002-40
June	Rev. Rul. 2004-54	Rev. Rul. 2003-60	Rev. Rul. 2002-36
May	Rev. Rul. 2004-44	Rev. Rul. 2003-45	Rev. Rul. 2002-25
April	Rev. Rul. 2004-39	Rev. Rul. 2003-35	Rev. Rul. 2002-17
March	Rev. Rul. 2004-25	Rev. Rul. 2003-26	Rev. Rul. 2002-10
February	Rev. Rul. 2004-9	Rev. Rul. 2003-16	Rev. Rul. 2002-5
January	Rev. Rul. 2004-2	Rev. Rul. 2003-5	Rev. Rul. 2002-2

AFR Tables: Source Documents
	2001	2000	1999
December	Rev. Rul. 2001-58	Rev. Rul. 2000-54	Rev. Rul. 99-48
November	Rev. Rul. 2001-52	Rev. Rul. 2000-50	Rev. Rul. 99-45
October	Rev. Rul. 2001-49	Rev. Rul. 2000-45	Rev. Rul. 99-41
September	Rev. Rul. 2001-43	Rev. Rul. 2000-41	Rev. Rul. 99-37
August	Rev. Rul. 2001-36	Rev. Rul. 2000-38	Rev. Rul. 99-32
July	Rev. Rul. 2001-34	Rev. Rul. 2000-32	Rev. Rul. 99-29
June	Rev. Rul. 2001-27	Rev. Rul. 2000-28	Rev. Rul. 99-25
May	Rev. Rul. 2001-22	Rev. Rul. 2000-23	Rev. Rul. 99-21
April	Rev. Rul. 2001-17	Rev. Rul. 2000-19	Rev. Rul. 99-17
March	Rev. Rul. 2001-12	Rev. Rul. 2000-11	Rev. Rul. 99-11
February	Rev. Rul. 2001-7	Rev. Rul. 2000-9	Rev. Rul. 99-8
January	Rev. Rul. 2001-3	Rev. Rul. 2000-1	Rev. Rul. 99-2

AFR Tables: Source Documents
	1998	1997	1996
December	Rev. Rul. 98-57	Rev. Rul. 97-50	Rev. Rul. 96-57
November	Rev. Rul. 98-52	Rev. Rul. 97-44	Rev. Rul. 96-52
October	Rev. Rul. 98-50	Rev. Rul. 97-41	Rev. Rul. 96-49
September	Rev. Rul. 98-43	Rev. Rul. 97-36	Rev. Rul. 96-43
August	Rev. Rul. 98-36	Rev. Rul. 97-30	Rev. Rul. 96-37
July	Rev. Rul. 98-33	Rev. Rul. 97-27	Rev. Rul. 96-34
June	Rev. Rul. 98-28	Rev. Rul. 97-24	Rev. Rul. 96-27
May	Rev. Rul. 98-23	Rev. Rul. 97-19	Rev. Rul. 96-24
April	Rev. Rul. 98-18	Rev. Rul. 97-17	Rev. Rul. 96-19
March	Rev. Rul. 98-11	Rev. Rul. 97-10	Rev. Rul. 96-15
February	Rev. Rul. 98-7	Rev. Rul. 97-7	Rev. Rul. 96-14
January	Rev. Rul. 98-4	Rev. Rul. 97-1	Rev. Rul. 96-6

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