Related Party Transactions, Including Imputed Interest
Related party transactions refer to financial dealings between entities that have a pre-existing relationship, where one party has the ability to exert significant influence over the other. Imputed interest is the estimated interest rate for such transactions, often applied when the actual rate is considered too low or the transaction lacks an interest rate, ensuring that the appropriate amount of interest income and expense is recorded for accounting purposes.
Lesson Videos
Related Party Transactions Overview
Introduction to Related Party Transactions
Overview of Section 267
Examples of Related Parties
Section 267 Attribution Rules
Disallowed Losses Due to Related Party Transactions
Capital Gains and Losses for Related Parties
Below Market Loans and Imputed Interest
Gifted Property Basis
Related Party Transactions Summary
Related Party Transactions - Practice Questions
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