This comment will discuss the history of interest-free and below-market rate loans, including recent changes in the law from Dickman and the Internal Revenue Code (Code) revision in 1984. In addition, some of the tax planning alternatives to interest-free loans will be briefly examined.
"Dickman and Code Section 7872: The Death Knell to Interest-Free and Below-Market Loans,"
Akron Law Review: Vol. 19
, Article 13.
Available at: https://ideaexchange.uakron.edu/akronlawreview/vol19/iss4/13