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 2005-19 · 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 May 2005. See Rev. Rul. 2005-27, page 998.
Cono R. Namorato, Acting Deputy Commissioner for
Services and Enforcement .
Approved April 15, 2005.
Eric Solomon, Acting Deputy Assistant Secretary
of the Treasury .
(Filed by the Office of the Federal Register on April 25, 2005, 8:45 a.m., and published in the issue of the Federal Register for April 26, 2005, 70 F.R. 21332)
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