Source: https://irc.bloombergtax.com/public/uscode/doc/irc/section_267a
Timestamp: 2020-01-18 22:39:22
Document Index: 795597423

Matched Legal Cases: ['§ 267', '§ 267', '§ 267', '§ 267', '§ 267', '§ 267', '§ 267', '§ 267', '§ 267', '§ 267', '§ 267', '§ 267', '§ 267', '§ 267', '§ 267', '§ 267', '§ 267', '§ 267', '§ 267', '§ 267', '§ 267', '§ 267']

Internal Revenue Code, § 267A. Certain Related Party Amounts Paid Or Accrued In Hybrid Transactions Or With Hybrid Entities
I.R.C. § 267A(a) In General —
I.R.C. § 267A(b) Disqualified Related Party Amount —
I.R.C. § 267A(b)(1) Disqualified Related Party Amount —
The term “disqualified related party amount” means any interest or royalty paid or accrued to a related party to the extent that—
I.R.C. § 267A(b)(1)(A) —
I.R.C. § 267A(b)(1)(B) —
I.R.C. § 267A(b)(2) Related Party —
I.R.C. § 267A(c) Hybrid Transaction —
I.R.C. § 267A(d) Hybrid Entity —
For purposes of this section, the term “hybrid entity” means any entity which is either—
I.R.C. § 267A(d)(1) —
I.R.C. § 267A(d)(2) —
I.R.C. § 267A(e) Regulations —
The Secretary shall issue such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this section, including regulations or other guidance providing for—
I.R.C. § 267A(e)(1) —
I.R.C. § 267A(e)(2) —
I.R.C. § 267A(e)(3) —
I.R.C. § 267A(e)(4) —
I.R.C. § 267A(e)(5) —
I.R.C. § 267A(e)(6) —
I.R.C. § 267A(e)(7) —
exceptions from subsection (a) with respect to—
I.R.C. § 267A(e)(7)(A) —
I.R.C. § 267A(e)(7)(B) —
other cases which the Secretary determines do not present a risk of eroding the Federal tax base,
I.R.C. § 267A(e)(8) —
(Added by Pub. L. 115-97 , title I, Sec. 14222(a), Dec. 22, 2017, 131 Stat. 2054.)