All IRC Regulations

7 results for "267A"

Showing top 7 matches in Treasury Regulations.

§ 1.267A-1
Disallowance of certain interest and royalty deductions.
§ 1.267A-2
Hybrid and branch arrangements.
§ 1.267A-3
Income inclusions and amounts not treated as disqualified hybrid amounts.
§ 1.267A-4
Disqualified imported mismatch amounts.
§ 1.267A-5
Definitions and special rules.
§ 1.267A-6
Examples.
§ 1.267A-7
Applicability dates.