I. Introduction
In RF and microwave attenuation measurements and standards, the intermediate frequency (IF) substitution method has been widely used. Usually, the frequency at or near 30 MHz is selected as an IF and the waveguide below-cutoff (WBCO) attenuator is employed as a reference standard [1]– [3]. However, for measurements in the frequency range below 100 MHz, it is difficult to use this method directly, since the frequencies of the RF signal and the IF signal are very close. An alternative technique is to use an inductive voltage divider (IVD) as a reference standard, which is operated at audio frequencies such as 1 kHz, 10 kHz [4], [5], and 50 kHz [6].