### Question
Can you define what demand loan means?


### Answer
**Demand loan** is defined as the following in *26 U.S.C. § 7872*:

> any loan which is payable in full at any time on the demand of the lender

#### Citation:
  - *26 U.S.C. § 7872*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 80-GENERAL RULES > Subchapter C-Provisions Affecting More Than One Subtitle**

