| http://www.w3.org/ns/prov#value | - A loan in exchange for a note that requires the payment of interest at the applicable federal rate.An additional payment in an amount equal to the forgone interest.The additional payment is treated as a gift, dividend, contribution to capital, payment of compensation, or other payment, depending on the substance of the transaction. taxmap/pubs/p535-017.htm#en_us_publink1000243149Forgone interest.(
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