Interest-Free Loans: Recent Installments
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Authors
Perlman, Barbara S.
Issue Date
1984
Volume
17
Issue
Type
Journal Article
Language
Keywords
Alternative Title
Abstract
FIRST PARAGRAPH(S)|Interest-free loans have generated a great deal of scholarly comment since the decision in Dean v. Commissioner, twenty-two years ago. This is undoubtedly because of the great utility of such loans as devices to shift income and reduce estate taxes. Until recently there were relatively few cases dealing with interest-free loans, but a mounting Internal Revenue Service attack on such transactions has, since 1980, produced several new decisions. These recent installments in the interest-free loan saga illustrate the continuing confusion in this area and the need for Congressional action...
Description
Citation
17 Creighton L. Rev. 71 (1983-1984)
Publisher
Creighton University School of Law