At least that last "shall not include any indebtedness owed to a person who is related to the taxpayer" part is a pretty sweet deal if you: - Have a family -

At least that last "shall not include any indebtedness owed to a person who is related to the taxpayer" part is a pretty sweet deal if you: - Have a family - Have a family that have money - Have a family that have money and are willing/able to loan or give you some of it.