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Part III. Administrative, Procedural, and Miscellaneous

SECTION 10. REFUND

Internal Revenue Bulletin — cb95-02.pdf · 2026-10-03 edition · updated 2026-10-04 · United States

ANTICIPATION LOANS

.01 A Refund Anticipation Loan (RAL) is money borrowed by a taxpayer that is based on a taxpayer’s anticipated income tax refund. The Service has no involvement in RALs. A RAL is a contract between the taxpayer and the lender.

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▸Contents — Internal Revenue Bulletin — cb95-02.pdf
Internal Revenue Bulletin — cb95-02.pdf

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