Seminar ID: 100411

Related Party Transactions: Traps for the Unwary

Presented By:
Matt R. Peurach

Whiteford Taylor Preston LLP

You will Learn:

  • Merely by virtue of being considered “related,” transactions entered into between such taxpayers may lose their intended effect.
  • Because the definitional provisions of Section 267 touch many other sections of the Code, the definition of “related parties” must be analyzed to determine whether the intended consequences of your transaction will be realized.

The purpose of this webinar is to provide an overview of the definitional and operational provisions of Section 267, describing the types of relationships to which the anti-abuse provision applies as well as highlighting the other Code sections in which determining whether the taxpayers are “related” is essential.