Internal Revenue Code Section 482: Transfer pricing regulations governing related party transactions to ensure they are conducted at arm's length
IRC Section 7872: Regulations governing below-market loans and the tax implications of interest rates between related parties
Securities Exchange Act 1934: Federal law governing securities trading and public company obligations for material financial arrangements
Sarbanes-Oxley Act: Corporate governance and financial disclosure requirements for public companies, including related party transactions
Dodd-Frank Act: Financial reform legislation affecting corporate lending and financial transactions
State Usury Laws: State-specific regulations governing maximum permissible interest rates and loan terms
Uniform Commercial Code: State-adopted standardized laws governing commercial transactions, including secured lending
Corporate Authority Requirements: Legal requirements for corporate authorization to enter into loan agreements, including board approvals and resolutions
Bankruptcy Code: Federal laws governing bankruptcy proceedings, including treatment of intercompany loans and creditor priorities
GAAP Requirements: Accounting standards for recording, reporting, and disclosing intercompany loans and related party transactions
Transfer Pricing Rules: Regulations ensuring intercompany transactions, including loans, are priced at market rates
Thin Capitalization Rules: Tax regulations limiting interest deductibility based on debt-to-equity ratios
Fraudulent Transfer Laws: State and federal laws preventing transfers that could defraud creditors, including intercompany loans
Equitable Subordination: Legal doctrine allowing courts to subordinate intercompany loans to other creditors' claims in bankruptcy
