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Section 7872.--Treatment of Loans With Below-Market Interest Rates CPI adjustment for below-market loans for 2005. The amount that section 7872(g) of the Code permits a taxpayer to lend to a qualified
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Revenue ruling 108 is an IRS document that provides guidance on a particular tax issue or interpretation of tax law.
No one is required to file revenue ruling 108. It is a document issued by the IRS for informational purposes.
Revenue ruling 108 is not a form that needs to be filled out. It is a document issued by the IRS.
The purpose of revenue ruling 108 is to provide guidance and clarification on specific tax issues or interpretations of tax law.
As revenue ruling 108 is not a form that needs to be filed, no specific information is required to be reported.
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