Exception for trade or business of debtor member located outside the United States.

Exception for trade or business of debtor member located outside the United States. In the case of an intercompany trade receivable arising from a transaction in the ordinary course of a trade or busi...

Cite as:Treas. Reg. § 1.482-2(c)
26 CFR Part 1

Full Text

(C)

Exception for trade or business of debtor member located outside the United States. In the case of an intercompany trade receivable arising from a transaction in the ordinary course of a trade or business which is actively conducted outside the United States by the debtor member, interest is not required to be charged until the first day of the fourth calendar month following the month in which such intercompany trade receivable arises.

Source: 26 CFR § 1.482-2 via Electronic Code of Federal Regulations (eCFR) · View on Cornell Law

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See this section in context within the complete § 1.482-2 regulation.