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 2005-41 · 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 October 2005. See Rev. Rul. 2005-66, page 686.
October 11, 2005 691 2005–41 I.R.B.
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