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 2005-36 · 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 September 2005. See Rev. Rul. 2005-57, page 466.

September 6, 2005 470 2005–36 I.R.B.

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▸Contents — Internal Revenue Bulletin 2005-36

Internal Revenue Bulletin 2005-36

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