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Get Revenue Ruling 2000 - 56 - CPI Adjustment For Below-market Loans ...

Qualifying continuing care facility without incurring imputed interest. The amount is adjusted for inflation for the years after 1986. Section 7872 generally treats loans bearing a below-market interest rate as if they bore interest at the market rate. Section 7872(g)(1) provides that, in general, 7872 does not apply for any calendar year to any below-market loan made by a lender to a qualified continuing care facility pursuant to a continuing care contract if the lender (or the lender s s.

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