26 USC 7872
§ 7872 - Treatment of loans with below-market interest rates
- § 7872 - Treatment of loans with below-market interest rates
- CHAPTER 80— GENERAL RULES › Subchapter C— Provisions Affecting More Than One Subtitle
- Notes
- Editorial Notes
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2017 Amendment
- Effective Date of 2006 Amendment
- Effective Date of 1997 Amendment
- Effective Date of 1996 Amendment
- Effective Date of 1988 Amendment
- Effective Date of 1986 Amendment
- Effective Date of 1985 Amendment
- Effective Date
- Plan Amendments Not Required Until January 1, 1989
- Certain Israel or Polish Bonds Not Subject to Rules Relating to Below-Market Loans
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