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The rate for a given month used to value an annuity, an interest for life or a term of years, and a remainder or reversionary interest. The rate is calculated based on the monthly mid-term Applicable Federal Rate as published by the IRS, rounded to the nearest two tenths of one percent (0.2%). For charitable contributions, one may use the rates prescribed for the month of the contribution or the preceding two months.

Synonyms: 7520 Rates, CMFR, Charitable Midterm Federal Rate, Section 7520 Rate, Section 7520 Rates
Synonyms list (a comma-separated list)
7520 Rates, CMFR, Charitable Midterm Federal Rate, Section 7520 Rate, Section 7520 Rates