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.]


专业法律词汇 词条贡献者
译者Jeffrey,毕业于国内一流的高级翻译学院,擅长翻译各种与首次公开发行/其他股权或债务发行相关的法律文件。
Scroll to Top