Exception for regular trade practice of creditor member or others in creditor's industry.

Exception for regular trade practice of creditor member or others in creditor's industry. If the creditor member or unrelated persons in the creditor member's industry, as a regular trade practice, al...

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

Full Text

(D)

Exception for regular trade practice of creditor member or others in creditor's industry. If the creditor member or unrelated persons in the creditor member's industry, as a regular trade practice, allow unrelated parties a longer period without charging interest than that described in paragraph (a)(1)(iii)(B) or (C) of this section (whichever is applicable) with respect to transactions which are similar to transactions that give rise to intercompany trade receivables, such longer interest-free period shall be allowed with respect to a comparable amount of intercompany trade receivables.

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.