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U.S. Treasury Regulation 1.482-2 describes the conditions under which a loan between related entities is considered arms length. What are the two primary conditions where
U.S. Treasury Regulation §1.482-2 describes the conditions under which a loan between related entities is considered arm’s length. What are the two primary conditions where the IRS will consider a taxpayer as meeting the arm’s length standard?
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US Treasury Regulation 14822 Determination of taxable income in specific situations a Loans or advan...
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Financial management theory and practice
Authors: Eugene F. Brigham and Michael C. Ehrhardt
12th Edition
978-0030243998, 30243998, 324422695, 978-0324422696
