Source: https://www.law.cornell.edu/uscode/text/26/1274A
Timestamp: 2017-10-22 08:47:06
Document Index: 250509024

Matched Legal Cases: ['§ 1274', '§ 1274', '§ 1274', '§\u202f1274', '§\u202f102', '§\u202f11813', '§\u202f1704']

26 U.S. Code § 1274A - Special rules for certain transactions where stated principal amount does not exceed $2,800,000 | US Law | LII / Legal Information Institute
U.S. Code › Title 26 › Subtitle A › Chapter 1 › Subchapter P › Part V › Subpart A › § 1274A
26 U.S. Code § 1274A - Special rules for certain transactions where stated principal amount does not exceed $2,800,000
§ 1274A.
Special rules for certain transactions where stated principal amount does not exceed $2,800,000
(1) In generalIn the case of any cash method debt instrument—
(2) Cash method debt instrumentFor purposes of paragraph (1), the term “cash method debt instrument” means any qualified debt instrument if—
(1) Aggregation rulesFor purposes of this section—
(B) Inflation adjustmentFor purposes of subparagraph (A), the inflation adjustment for any calendar year is the percentage (if any) by which—
(e) RegulationsThe Secretary shall prescribe such regulations as may be necessary to carry out the purposes of this subsection, including—
(Added Pub. L. 99–121, title I, § 102(a), Oct. 11, 1985, 99 Stat. 506; amended Pub. L. 101–508, title XI, § 11813(b)(22), Nov. 5, 1990, 104 Stat. 1388–555; Pub. L. 104–188, title I, § 1704(t)(62), Aug. 20, 1996, 110 Stat. 1890.)
1990—Subsec. (b). Pub. L. 101–508 inserted “, as in effect on the day before the date of the enactment of the Revenue Reconciliation Act of 1990” after “section 48(b)”.