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 2006-6 · 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 February 2006. See Rev. Rul. 2006-7, page 399.
February 6, 2006 407 2006–6 I.R.B.
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