This article will explore § 7872: what it is, why it was enacted, how it has developed judicially and administratively since its enactment, and how it might be improved - mostly by reducing its complexity. It shall be contended generally that the "reform" intended with respect to § 7872 in several instances overshot the mark and serves no useful purpose.
Lynch, John A. Jr.
"Taxation of Below-Market Loans Under 7872: This Could be a Lot Simpler!,"
Akron Tax Journal: Vol. 21
, Article 2.
Available at: https://ideaexchange.uakron.edu/akrontaxjournal/vol21/iss1/2