Assertion: senator's party | /r/HasSubevent | tax
Facets:
Source sentences:
text: A "disqualified related party amount" is any interest or royalty paid or accrued to a related party to the extent that: (1) the amount is not included in the income of such related party under the tax law of the country of which such related party is a resident for tax purposes or is subject to tax, or (2) the related party is allowed a deduction with respect to such amount under the tax law of such country.