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Revenue Ruling 1996-64 - CPI Adjustment For Below-market Loans For 1997.. The Amount That Section
Get Revenue Ruling 1996-64 - CPI Adjustment For Below-market Loans For 1997.. The Amount That Section
D continuing care facility without incurring imputed interest is published and adjusted for inflation for years 1987 1997. Rev. Rul. 96 5 supplemented and superseded. Rev. Rul. 96 64 This revenue ruling publishes the amount that 7872(g) of the Internal Revenue Code permits a taxpayer to lend to a qualifying continuing care facility without incurring imputed interest. The amount is adjusted for inflation for the years after 1986. Section 7872 of the Code generally treats loans bearing a.
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