Very "Interest"ing article! I was told that if an owner sell their home and financed it at a lower interest rate than the "going " fed rate (to attract the buyer to their home) then the IRS would impute payments as if the seller was getting the current fed rate and tax the seller accordingly. Does the fact that this article refers to "religous" loans make any differance? Does any one here know ? Mark Warren Albuquerque, New Mexico ezmarkw@flash.net