interest free loan

Money loaned to a borrower at no charge or, under the Internal Revenue Code, with a charge that is lower than the market rate. IRC (26 USCA) § 7872.

— Also termed (in the IRC) below-market loan.

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词条贡献者

法律翻译王漾，在一家顶尖英国律师事务所的上海办公室担任全职法律翻译，专注翻译各类与大中华业务有关的法律文件。