Lend someone money at zero interest, and you don't make any profit from the deal. Therefore, you might assume that the loan doesn't have any tax implications for you. In many cases, though, you'd be wrong. The tax code expects you to charge a certain amo
(We’ll explain what “imputed interest on below market loans” means in a moment.) When it comes to family loans — especially loans above $10,000 — the IRS Applicable Federal Rates represent the absolute minimum market rate of interest a Lender should consider charging a Borrower in order...
Within a subsection, missing item scores are imputed as the average of the completed item scores. For the nighttime sub-section, the time-parameter item response categories were formed to distribute the time categories evenly, based on quantitative data distributions from previous insomnia patients ...