Introduction›Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
Section 483.—Interest on Certain Deferred Payments
Internal Revenue Bulletin 2005-49 · 2026-10-03 edition · updated 2026-10-04 · United States
26 CFR 1.483–1: Computation of interest on certain deferred payments.
As defined by section 1274A, the definitions for both “qualified debt instruments” and “cash method debt instruments” have dollar ceilings on the stated principal amount. The limits to the stated principal amount are adjusted for inflation for sales or exchanges occurring in the 2006 calendar year. See Rev. Rul. 2005-76, page 1072.
The adjusted applicable federal short-term, midterm, and long-term rates are set forth for the month of December 2005. See Rev. Rul. 2005-77, page 1071.
Get a plain-English answer with a citation back to this text.
Ask AI about this code