The imputed interest rules do not apply to certain transactions.Name three situations where this is a true statement.

Examples of situations when the rules of imputed interest do not apply are as follows:
1.Debt subject to the original issue discount rules.
2.Sales of property for $3,000 or less.
3.Sales in which all payments are due in 6 months or less.
4.Certain carrying charges.
5.Any portion of the sales price of a patent that is contingent on the productivity,use,or disposition of the patent.