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Loan - Wikipedia
In finance, a loan is the lending of money by one or more individuals, organizations, ... Federal Estate & Gift Taxes: Code & Regulations (Including Related Income ...
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Gift Tax | Internal Revenue Service
Feb 4, 2022 — The gift tax is a tax on the transfer of property by one individual to another while receiving nothing, or less than full value, in return.
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26 U.S. Code § 7872 - Treatment of loans with below-market ...
In the case of any gift loan directly between individuals, this section shall not apply to any ... (C) Special rule where more than 1 gift loan outstanding.
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