For purposes of this subsection, a person is a related party with respect to another person if such person bears a relationship to such other person described in section 267(b) or 707(b).

← Exception for certain instruments issued by dealers in securities Regulations →

in view

Whole section

▸rulespec code

Shown source

statutes/26/163.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/statute/26/163; no dedicated encoding exists for this exact provision yet.

View on GitHub

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 267 (b)inferredUS Federal › Statutes › Title 26 › § 267 › (b)

loading…

us/statute/26/163/l/6 — Related party · Axiom

Axiom
US Federal
Statutes
Title 26
§ 163
(l)
(6)

Related party

Official source

For purposes of this subsection, a person is a related party with respect to another person if such person bears a relationship to such other person described in section 267(b) or 707(b).

← Exception for certain instruments issued by dealers in securities Regulations →

in view

Whole section

▸rulespec code

Shown source

statutes/26/163.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/statute/26/163; no dedicated encoding exists for this exact provision yet.

View on GitHub

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 267 (b)inferredUS Federal › Statutes › Title 26 › § 267 › (b)