rr-00-50.pdf

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# Part I

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

(Also Sections 42, 280G, 382, 412, 467, 468, 482, 483, 642, 807,
846, 1288, 7520, 7872.)

## Rev. Rul. 2000-50

This revenue ruling provides various prescribed rates for
federal income tax purposes for November 2000 (the current
month) . Table 1 contains the short-term, mid-term, and long-term
applicable federal rates (AFR) for the current month for purposes
of section 1274 (d) of the Internal Revenue Code. Table 2
contains the short-term, mid-term, and long-term adjusted
applicable federal rates (adjusted AFR) for the current month for
purposes of section 1288 (b) . Table 3 sets forth the adjusted
federal long-term rate and the long-term tax-exempt rate
described in section 382 (f). Table 4 contains the appropriate
percentages for determining the low-income housing credit
described in section 42 (b) (2) for buildings placed in service
during the current month. Finally, Table 5 contains the federal
rate for determining the present value of an annuity, an interest
for life or for a term of years, or a remainder or a reversionary
interest for purposes of section 7520.

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REV. RUL. 2000-50 TABLE 1 Applicable Federal Rates (AFR) for November 2000 Period for Compounding

Annual

Semiannual

Quarterly

Monthly

Short-Term

AFR

6.15%

6.06%

6.01%

5.98%

110% AFR

6.78%

6.67%

6.62%

6.58%

120% AFR

7.40%

7.27%

7.21%

7.16%

130% AFR

8.04%

7.88%

7.80%

7.75%

Mid-Term

AFR

6.01%

5.92%

5.88%

5.85%

110% AFR

6.62%

6.51%

6.46%

6.42%

120% AFR

7.23%

7.10%

7.04%

7.00%

130% AFR

7.85%

7.70%

7.63%

7.58%

150% AFR

9.08%

8.88%

8.78%

8.72%

175% AFR

10.63%

10.36%

10.23%

10.14%

Long-Term

AFR

6.09%

6.00%

5.96%

5.93%

110% AFR

6.71%

6.60%

6.55%

6.51%

120% AFR

7.33%

7.20%

7.14%

7.09%

130% AFR 7.95%

7.80% 7.73% 7.68%

REV. RUL. 2000-50 TABLE 2 Adjusted AFR for November 2000 Period for Compounding

Annual

Semiannual

Quarterly

Monthly

Short-term adjusted AFR

4.39%

4.34%

4.32%

4.30%

Mid-term adjusted AFR

4.63%

4.58%

4.55%

4.54%

Long-term adjusted AFR

5.39%

5.32%

5.29%

5.26%

REV. RUL. 2000-50 TABLE 3

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Rates Under Section 382 for November 2000
Adjusted federal long-term rate for the current month
5.39%

Long-term tax-exempt rate for ownership changes
during the current month (the highest of the adjusted
federal long-term rates for the current month and the
prior two months. )

5.41%

## REV. RUL. 2000-50 TABLE 4

Appropriate Percentages Under Section 42 (b) (2)
for November 2000

Appropriate percentage for the 70% present
value low-income housing credit
8.42%

Appropriate percentage for the 30% present
value low-income housing credit
3.61%

# REV. RUL. 2000-50 TABLE 5

Rate Under Section 7520 for November 2000

Applicable federal rate for determining the present
value of an annuity, an interest for life or a term
of years, or a remainder or reversionary interest
7.2%