id	keyword
inlawrev-2695	section
inlawrev-2695	interest
inlawrev-2695	rate
inlawrev-2695	gift
inlawrev-2695	interest rate
inlawrev-2695	tax
inlawrev-2695	gift tax
inlawrev-2695	market
inlawrev-2695	purposes
inlawrev-2695	value
inlawrev-2695	supra
inlawrev-2695	note
inlawrev-2695	payments