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 2005-23 · 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 June 2005. See Rev. Rul. 2005-32, page 1156.
Mark E. Matthews, Deputy Commissioner for Services and Enforcement.
Approved May 3, 2005.
Eric Solomon, Acting Assistant Secretary of the Treasury.
(Filed by the Office of the Federal Register on May 13, 2005, 8:45 a.m., and published in the issue of the Federal Register for May 18, 2005, 70 F.R. 28701)
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