Below-Market Intrafamily Loans—The Recognition of Unrealized Earnings and Accumulations of Wealth

Date

1985

Journal Title

Journal ISSN

Volume Title

Publisher

Texas Tech Law Review

Abstract

Analyzes the new Section 7872 of the Internal Revenue Code sourced by division A of the Deficit Reduction Act. The author discusses below-market intrafamily loans, how they were treated under previous law, and how the new law applies in this context.

Description

Keywords

Federal, Tax, Gift loans

Citation

16 Tex. Tech L. Rev. 599