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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 2004-14 · 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 April 2004. See Rev. Rul. 2004-39, page 700.

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▸Contents — Internal Revenue Bulletin 2004-14
Internal Revenue Bulletin 2004-14

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