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Section 182: Treatment of connected person and accommodating party · Complied AI

Chapter 11
Section 182

Section 182Chapter 11

Treatment of connected person and accommodating party

In this Chapter, in determining whether a tax benefit exists,— (a) the parties who are connected persons in relation to each other may be treated as one and the same person;

(b)

any accommodating party may be disregarded;

(c)

the accommodating party and any other party may be treated as one and the same person;

(d)

the arrangement may be considered or looked through by disregarding any corporate structure.

Section 181 Section 182 Section 183