26 U.S. Password § 7872 – Treatment of financing having less than-industry interest rates

26 U.S. Password § 7872 – Treatment of financing having less than-industry interest rates Except given that otherwise given during the guidelines recommended by Secretary, any forgone appeal attributable to periods throughout people calendar year shall feel managed since transported (and retransferred) not as much as paragraph (1) with the last day of instance season. […]

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