applicable interest rate
Defined in 3 places across 2 titles of the United States Code.
Applicable interest rate.—The term “applicable interest rate” means the annual rate of interest on 30-year Treasury securities for the month before the date of distribution or such other time as the Secretary of the Treasury may by regulations prescribe.
Source
- 1994–200729 U.S.C. § 1055Labor · Requirement of joint and survivor annuity and preretirement survivor annuity · for purposes of this section
For purposes of subparagraph (A), the term “applicable interest rate” means the adjusted first, second, and third segment rates applied under rules similar to the rules of section 430(h)(2)(C) (determined by not taking into account any adjustment under clause (iv) thereof) for the month before the date of the distribution or such other time as the Secretary may by regulations prescribe.
Source
- 2012–present26 U.S.C. § 417Internal Revenue Code · Definitions and special rules for purposes of minimum survivor annuity requirements · for purposes of this section
For purposes of subparagraph (A), the term “applicable interest rate” means the adjusted first, second, and third segment rates applied under rules similar to the rules of section 430(h)(2)(C) for the month before the date of the distribution or such other time as the Secretary may by regulations prescribe.
Source
- 2007–201226 U.S.C. § 417Internal Revenue Code · Definitions and special rules for purposes of minimum survivor annuity requirements · for purposes of this section
The term “applicable interest rate” means the adjusted first, second, and third segment rates applied under rules similar to the rules of section 1083(h)(2)(C) of this title (determined by not taking into account any adjustment under clause (iv) thereof) for the month before the date of the distribution or such other time as the Secretary of the Treasury may by regulations prescribe.
Source
- 2012–present29 U.S.C. § 1055Labor · Requirement of joint and survivor annuity and preretirement survivor annuity · for purposes of this section
The term “applicable interest rate” means the adjusted first, second, and third segment rates applied under rules similar to the rules of section 1083(h)(2)(C) of this title for the month before the date of the distribution or such other time as the Secretary of the Treasury may by regulations prescribe.
Source
- 2007–201229 U.S.C. § 1055Labor · Requirement of joint and survivor annuity and preretirement survivor annuity · for purposes of this section
The term “applicable interest rate” means the annual rate determined under 846(c)(2) for the calendar year in which the premiums are received.
Source
- 1994–present26 U.S.C. § 832Internal Revenue Code · Insurance company taxable income · in this section
The term “applicable interest rate” means the annual rate of interest on 30-year Treasury securities for the month before the date of distribution or such other time as the Secretary may by regulations prescribe.
Source
- 1994–200726 U.S.C. § 417Internal Revenue Code · Definitions and special rules for purposes of minimum survivor annuity requirements · for purposes of this section