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The Complete Idiot's Guide to Person-to-Person Lending by Curtis E. Arnold, Beverly Harzog

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Part 4
Lending Money
Part 4 gives you more information about the lending side, including whether you need a license and just how risky this P2P lending business is.
Here, you learn how to evaluate listings so you can narrow down options until you find a borrower you’re comfortable with. You also get advice on how to handle tricky situations when you loan money to family members or to friends. Finally, you get a glimpse into how to handle your interest income on your tax return.
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