There are a couple of data sources for whether a country in a certain year is under IMF program loans.
1. James Vreeland (2003) The IMF and Economic Development (Cambridge University Press)
Used by Kasara (2007)
2. Joyce (2005)
Used by a working paper version of Kasara (2007)
3. Eva Jespersen (1992) "External Shocks, Adjustment Policies and Economic and Social Performance." in Giovanni Andrea Cornia, Rolph van der Hoeven and Thandika Mkandawire eds. Africa's Recovery in the 1990's: From Stagnation and Adjustment to Human Development (St. Martin's Press)
Used by Bratton and van de Walle (1997, ICPSR 6996)