Introduction›Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
Section 7872.—Treatment of Loans With Below-Market Interest Rates
Internal Revenue Bulletin 2003-41 · 2026-10-03 edition · updated 2026-10-04 · United States
The adjusted applicable federal short-term, midterm, and long-term rates are set forth for the month of October 2003. See Rev. Rul. 2003-107, page 815.
Robert E. Wenzel, Deputy Commissioner for Services and Enforcement .
Approved July 17, 2003.
Pamela F. Olson, Assistant Secretary of the
Treasury (Tax Policy) .
(Filed by the Office of the Federal Register on August 14, 2003, 8:45 a.m., and published in the issue of the Federal Register for August 15, 2003, 68 F.R. 48785)
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