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applicable federal rate
ap·pli·ca·ble fed·er·al rate (plural ap·pli·ca·ble fed·er·al rates)


noun 
Definition:
 
rate for computing imputed interest: an interest rate that is set by the Treasury and is used to determine imputed interest
Encarta® World English Dictionary [North American Edition] © & (P)2009 Microsoft Corporation. All rights reserved. Developed for Microsoft by Bloomsbury Publishing Plc.
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