26 USC 267
§ 267 - Losses, expenses, and interest with respect to transactions between related taxpayers
- § 267 - Losses, expenses, and interest with respect to transactions between related taxpayers
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter B— Computation of Taxable Income
- Notes
- Editorial Notes
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2015 Amendment
- Effective Date of 2014 Amendment
- Effective Date of 2010 Amendment
- Effective Date of 2004 Amendment
- Effective Date of 1999 Amendment
- Effective Date of 1997 Amendment
- Effective Date of 1988 Amendment
- Effective Date of 1986 Amendment
- Effective Date of 1984 Amendment
- Effective Date of 1982 Amendment
- Effective Date of 1978 Amendment
- Construction of Section 806 of Pub. L. 99–514
- Plan Amendments Not Required Until January 1, 1989
- Exception for Certain Indebtedness
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