The applicable federal short-term, mid-term, and long-term rates are set forth for the month of August 2019.

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# Section 42.—Low-Income Housing Credit

The applicable federal short-term, mid-term, and long-term rates are set forth for the month of August 2019. See Rev. Rul. 2019-17, page 583.

# Section 280G.—Golden Parachute Payments

The applicable federal short-term, mid-term, and long-term rates are set forth for the month of August 2019. See Rev. Rul. 2019-17, page 583.

# Section 382.—Limitation on Net Operating Loss Carryforwards and Certain Built-In Losses Following Ownership Change

The adjusted applicable federal long-term rate is set forth for the month of August 2019. See Rev. Rul. 2019-17, page 583.

# Section 467.—Certain Payments for the Use of Property or Services

The applicable federal short-term, mid-term, and long-term rates are set forth for the month of August 2019. See Rev. Rul. 2019-17, page 583.

# Section 468.—Special Rules for Mining and Solid Waste Reclamation and Closing Costs

The applicable federal short-term, mid-term, and long-term rates are set forth for the month of August 2019. See Rev. Rul. 2019-17, page 583.

# Section 482.—Allocation of Income and Deductions Among Taxpayers

The applicable federal short-term, mid-term, and long-term rates are set forth for the month of August 2019. See Rev. Rul. 2019-17, page 583.

# Section 483.—Interest on Certain Deferred Payments

The applicable federal short-term, mid-term, and long-term rates are set forth for the month of August 2019. See Rev. Rul. 2019-17, page 583.

# Section 1288.—Treatment of Original Issue Discount on Tax-Exempt Obligations

The adjusted applicable federal short-term, mid-term, and long-term rates are set forth for the month of August 2019. See Rev. Rul. 2019-17, page 583.

# Section 7520.—Valuation Tables

The applicable federal short-term, mid-term, and long-term rates are set forth for the month of August 2019. See Rev. Rul. 2019-17, page 583.

# Section 7872.—Treatment of Loans With Below-Market Interest Rates

The applicable federal short-term, mid-term, and long-term rates are set forth for the month of August 2019. See Rev. Rul. 2019-17, page 583.

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