what is the minimum interest rate allowed
2014-6) the minimum required interest rates for loans made in February 2014: Short Term (demand loans and loans with terms of up to 3 years): 0.30%. -Mid-Term (loans from 3-9 years): 1.97%. -Long-Term (over 9 years): 3.56%. The Long-term tax-exempt rate for Section 382 ownership changes in February 2014 is 3.56%.