Below-Market Loans May Have Unexpected Tax Results— footnotes

¹Esther Dickman, 465 US 330 (1984).

²JCT, General Explanation of the Revenue Provisions of the Deficit Reduction Act of 1984, 98th Cong., 2d Sess. (12/31/84), p. 527.

³Id. at p. 529.

⁴Id. at p. 530.

⁵Id.

⁶Id.

⁷Linda Craven, 215 F3d 1201 (11th Cir. 2000).

⁸IRS Letter Ruling 8645082 (8/14/86).

⁹Climaco, ED NY, 1/19/96.