id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ftr-505	Beer, Yishai	The Taxation of Interest Swaps and the Financial Service Charge: Toward a Consistent Approach	2022	15	.pdf	application/pdf	7264	365	59	Examples of notional principal contracts are interest rate swaps, interest rate caps and floors, currency swaps, commodity swaps, and equity swaps. The traditional exclusion of service charge in determining whether interest rates are usurious probably reflects a recognition by the courts that financing sources for risky personal loans might dry up if charges for credit investigations, appraisals, and similar activities were taken into account in computing the interest rate.	cache/ftr-505.pdf	txt/ftr-505.txt