Rates in the United States

Zone Rates Definition

Application of specific rates between certain specific points in one territory -in accordance with the definition of Zone Rates based on The Cyclopedic Law Dictionary)- to certain specific points in another territory, without special regard to the actual distance.

Applicable Federal Rates

AFRs are sets of interested rates published by the IRS under 26 USC 1274(d) for several tax-related purposes. The IRS publishes AFRs in a revenue ruling released on or around the 20th of every month. The current ruling and other recent rulings are posted on the IRS Web site (go to www.irs.gov and search for Applicable Federal Rates in the “Search IRS Site for:” box).

AFRs are promptly re-published in Tax Notes Today, BNA’s Daily Tax Report and many other tax publications.

Old AFRs

Historical AFRs are available free on the IRS web site back to 2000 (see above) and on the Pillsbury Madison & Sutro web site back to 2000. You can also find historical AFR rates in Checkpoint back to 1989, in the CCH Standard Federal Tax Reporter and by searching an electronic edition of Tax Notes Today or the Daily Tax Report.

See Also

Internal Revenue Service
Tax
Zoning

Rates (Local Exchange Carriers)

This section introduces, discusses and describes the basics of rates. Then, cross references and a brief overview about Local Exchange Carriers is provided. Finally, the subject of Telephone Services in relation with rates is examined. Note that a list of cross references, bibliography and other resources appears at the end of this entry.

Rates

In Legislation

Rates in the U.S. Code: Title 49, Subtitle IV, Part A, Chapter 107

The current, permanent, in-force federal laws regulating rates are compiled in the United States Code under Title 49, Subtitle IV, Part A, Chapter 107. It constitutes “prima facie” evidence of statutes relating to Transportation (including rates) of the United States. The reader can further narrow his/her legal research of the general topic (in this case, Interstate Transportation of the US Code, including rates) by chapter and subchapter.

Rates

In Legislation

Rates in the U.S. Code: Title 49, Subtitle IV, Part C, Chapter 155

The current, permanent, in-force federal laws regulating rates are compiled in the United States Code under Title 49, Subtitle IV, Part C, Chapter 155. It constitutes “prima facie” evidence of statutes relating to Transportation (including rates) of the United States. The reader can further narrow his/her legal research of the general topic (in this case, Interstate Transportation and Pipeline Carriers of the US Code, including rates) by chapter and subchapter.