A bill to prohibit proposed regulatory increases in imputed interest rates for tax purposes on loans between related entities and on deferred payments in the case of certain sales of property.

[AI summary unavailable — showing source text] Prohibits the issuance of any final Internal Revenue Service regulations which have the effect of increasing the rate of imputed interest with respect to: (1) loans between related organizations, trades, or businesses; or (2) deferred payments in the case of certain sales of property.…