Document ID: chunk:federal_register_of_legislation:C2025C00014:section:47a:p13
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 47A (pt 13/13)
Character Range: 329091–329667

any other form of financial accommodation; and
 (c) the payment of an amount for, on account of, on behalf or at the request of an entity where there is an obligation (whether expressed or implied) to repay the amount; and
 (d) a transaction (whatever its terms or form) which in substance effects a loan of money.
property has the same meaning as in Division 6AAA.
services has the same meaning as in Division 6AAA.
statutory accounting period has the same meaning as in Part X.
transfer has the same meaning as in Division 6AAA.

Division 3—Deductions

Subdivision A—General