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 2004-45 · 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 November 2004. See Rev. Rul. 2004-102, page 784.
Mark E. Matthews, Deputy Commissioner for Services and Enforcement .
Approved October 19, 2004.
Gregory F. Jenner, Acting Assistant Secretary of the Treasury .
(Filed by the Office of the Federal Register on October 22, 2004, 8:45 a.m., and published in the issue of the Federal Register for October 25, 2004, 69 F.R. 55000)
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