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Directory Results for Revenue Ruling 1998-58 - Section 1274A.-Special Rules for Certain Transactions Where Stated Principal Amount Does Not Exceed $2,800,000. Section 1274A inflation-adjusted numbers for 1999. to Revenue Ruling 1998-59 - CPI adjustment for below-market loans for 1999.. The amount that section 7872(g) of the Code permits a taxpayer to lend to a qualified continuing care facility without incurring imputed interest is published and