The IRS issued Revenue Ruling 2015-14, which provides the monthly rates for certain debt instruments.  The short-term applicable federal rate remains at .43 percent, the mid-term rate increased to 1.60 percent, and the long-term rate increased to 2.50 percent.  The ruling also includes the adjusted applicable federal interest rates, the adjusted federal long-term rate, and the adjusted federal long-term tax-exempt rate.