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.]

---

词条贡献者

双语律师Howard，毕业于法国一流的高级翻译学院，擅长翻译各类与欧美消费者隐私法规相关的法律文件。