The Internal Revenue Service (IRS) will treat a delinquent loan as a cash withdrawal.

FORBES: Ball And Chain Borrowing

Internal political turmoil has delayed economic development in Ukraine and the IMF loan depends on the ex-Soviet state being able to balance its budget and make reforms to its banking sector.

BBC: IMF aid for Ukraine and Hungary

"It appears that we are talking about a lone individual who came to the bank in the morning hours, sought cover for a debt, a loan, and did not get it, " said Internal Security Minister Yitzhak Aharonovitch.

BBC: Israel bank shooting leaves four dead

The country's biggest banks have their own internal models that try to link the amount of capital put against a loan to the creditworthiness of the borrower.

ECONOMIST: Banking regulation

When making a loan to a family member, one must charge the applicable federal interest rate, or the Internal Revenue Service could subject the lender to gift and income taxes on the "missing" interest payments.

WSJ: Corrections & Amplifications

The letter further informed petitioner that when his policy no longer had enough value to support a loan to cover the premium obligation, the policy lapsed with a loan outstanding, creating taxable income to him that Mass Mutual was required to report to the Internal Revenue Service.

FORBES: Unfair Tax Court Decisions On Life Insurance Are Tip Of Unclaimed Property Iceberg