But neither party is willing to tell the IRS to cut the nonsense and stop pretending that there is a difference between owning a term loan, a revolving working capital loan, commercial paper or a bond.

FORBES: How Washington Starves Small Business Of Foreign Capital

At the mercy of the banks, DeWelt agreed to a two-point increase in the interest rate, to 7.75% on its revolving line of credit borrowings and 6.93% on its term loan.

FORBES: Mismeasurement