IRC Section 482: Transfer Pricing regulations governing transactions between related entities to ensure they are conducted at arm's length

IRC Section 7872: Regulations concerning below-market loans and the tax implications of loans with interest rates below the applicable federal rate

Sarbanes-Oxley Act: Corporate governance and financial disclosure requirements for public companies, including related party transaction disclosure

State Usury Laws: State-specific regulations governing maximum allowable interest rates and loan terms

FASB Requirements: Financial Accounting Standards Board guidelines for proper accounting treatment of intercompany loans

GAAP Compliance: Generally Accepted Accounting Principles requirements for recording and reporting intercompany transactions

Transfer Pricing Documentation: Requirements for documenting and justifying the interest rates and terms of intercompany loans

Corporate Authority Documentation: Internal corporate governance requirements including board approvals and authorization for intercompany lending

Fraudulent Transfer Provisions: Bankruptcy law provisions protecting against fraudulent transfers between related entities

Equitable Subordination Rules: Bankruptcy principles governing the treatment of insider loans in case of insolvency

State Corporate Laws: State-specific requirements governing corporate transactions and related party dealings

SEC Regulations: Securities and Exchange Commission requirements for public companies regarding disclosure and reporting of related party transactions