| http://www.w3.org/ns/prov#value | - Consider all the following factors.Whether items of income and deduction generated by the loan offset each other.The amount of the items.The cost of complying with the below-market loan provisions if they were to apply.Any reasons, other than taxes, for structuring the transaction as a below-market loan.taxmap/pubs/p535-017.htm#en_us_publink1000153646Exception for loans to qualified continuing car
|
