Analysis on replacing internal rate of revenue with external rate of revenue in economic evaluation;

文内经过论证，认为应采用差额内部收益率作为经济评价指标较为合适。

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The person who sets up the trust gets annual payments adding up to the asset's original value, plus a return based on a fixed interest rate set by the Internal Revenue Service.

WSJ: Family Value: New Hazards for Estate Plans

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

This is the Section 7520 rate (named after the section of the Internal Revenue Code that applies), which is 120% of the current mid-term AFR compounded annually, rounded to the nearest 0.2%.

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