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Bulletin No. 1997–52 December 29, 1997

Internal Revenue Bulletin 1997-52 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Rul. 97–57, page 16. CPI adjustment for below-market loans—1998. The amount that section 7872(g) of the Code permits a taxpayer to lend to a qualified continuing care facility without incurring imputed interest is published and adjusted for inflation for years 1987–1998. Rev. Rul. 96–64 supplemented and superseded.

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▸Contents — Internal Revenue Bulletin 1997-52
Internal Revenue Bulletin 1997-52

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