ection 483 Imputed Interest (Instalment sale rules) 1.871.766 (1) 2038 Section 483 Interest Rale (5.15%) Present Value of Tax Benefit Payment from Apell 21. 2010 to July 14. 2007 - Total Sales Proceeds 13.134.571 (2) 3.01(b) Interest Amount Per TRA (Through April 21. 2010) 21.580 (3) total Net i ax tiene