Securities Act of 1933: Federal law that must be considered if the intercompany loan could be characterized as a security, requiring registration or qualifying for exemption

IRC Section 482: Internal Revenue Code section governing transfer pricing regulations for transactions between related entities

IRC Section 385: Internal Revenue Code section providing rules for distinguishing between debt and equity in related party financing arrangements

State Usury Laws: State-specific regulations that set maximum allowable interest rates for loans

Uniform Commercial Code: State-adopted standardized laws governing commercial transactions, including secured lending

IRS Related-Party Transaction Rules: Regulations governing the tax treatment and documentation requirements for transactions between related entities

GAAP Standards: Generally Accepted Accounting Principles governing the accounting treatment of intercompany loans

ASC 850: Accounting Standards Codification requirements for related party transaction disclosures

FATCA: Foreign Account Tax Compliance Act requirements if international entities are involved in the loan arrangement

Sarbanes-Oxley Act: Corporate governance requirements for public companies involved in intercompany loans

Transfer Pricing Documentation: Requirements for documenting and justifying the terms of related-party transactions, including interest rates

State Corporate Lending Laws: State-specific regulations governing corporate lending activities and requirements