August 2005 AFR (Rev. Rul. 2005-54)  
              Annual   Semiannual   Quarterly   Monthly
                             Short-Term               
                                                      
        AFR    3.58%     3.55%       3.53%       3.52%
110%    AFR    3.95%     3.91%       3.89%       3.88%
120%    AFR    4.31%     4.26%       4.24%       4.22%
130%    AFR    4.67%     4.62%       4.59%       4.58%
                                                      
 
                              Mid-Term                
                                                      
        AFR    3.92%     3.88%       3.86%       3.85%
110%    AFR    4.32%     4.27%       4.25%       4.23%
120%    AFR    4.71%     4.66%       4.63%       4.62%
130%    AFR    5.10%     5.04%       5.01%       4.99%
150%    AFR    5.90%     5.82%       5.78%       5.75%
175%    AFR    6.91%     6.79%       6.73%       6.70%
                                                      
 
                              Long-Term               
                                                      
        AFR    4.33%     4.28%       4.26%       4.24%
110%    AFR    4.77%     4.71%       4.68%       4.66%
120%    AFR    5.21%     5.14%       5.11%       5.09%
130%    AFR    5.64%     5.56%       5.52%       5.50%