Dickman and Code Section 7872: The Death Knell to Interest-Free and Below-Market Loans

Citation data:

Vol: 19, Issue: 4

Publication Year:
2015
Usage 22
Downloads 15
Abstract Views 7
Repository URL:
http://ideaexchange.uakron.edu/akronlawreview/vol19/iss4/13
Author(s):
McDonel, Beverly
Tags:
interest free loans; below market rate loans; tax liability; IRS; gift tax; Dickman; Tax Reform Act; Law