imputed interest

Interest income that the IRS attributes to a lender regardless of whether the lender actually receives interest from the borrower.

• This is common esp. in loans between family members. [Cases: Internal Revenue 3132.20. C.J.S. Internal Revenue § 75.]

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词条贡献者

法律翻译William，毕业于法国一流的高级翻译学院，擅长翻译有关农业和食品领域的法律文件。