Truth in Lending Act (TILA): Federal law that requires lenders to provide standardized disclosures about loan terms and costs, even in intercompany lending situations.

Securities Exchange Act of 1934: Regulates securities transactions and requires disclosure of material related-party transactions for publicly traded companies, including significant intercompany loans.

IRC Section 482: Internal Revenue Code section governing transfer pricing, ensuring intercompany loans are made at arm's length terms.

IRC Section 7872: Addresses tax implications of below-market loans, including treatment of imputed interest in intercompany lending.

Dodd-Frank Act: Comprehensive financial reform legislation that may affect intercompany lending practices, especially for financial institutions.

State Usury Laws: State-specific restrictions on maximum interest rates and loan terms that may apply even to intercompany loans.

U.S. Bankruptcy Code: Federal law governing bankruptcy proceedings, including treatment of intercompany loans and potential subordination in bankruptcy.

GAAP Requirements: Accounting standards governing how intercompany loans must be recorded, reported, and disclosed in financial statements.

Sarbanes-Oxley Act: Requires internal controls and accurate financial reporting for public companies, affecting how intercompany loans are documented and monitored.

Thin Capitalization Rules: Tax regulations limiting the amount of debt a subsidiary can owe to its parent company for tax deduction purposes.

State Corporate Lending Laws: State-specific regulations governing corporate lending activities and requirements for intercompany financing.

Federal Reserve Regulations: Banking regulations that may affect intercompany loans, particularly if either entity is a financial institution.

Corporate Governance Requirements: Rules governing corporate decision-making, including approval processes for related-party transactions like intercompany loans.

Fraudulent Transfer Laws: State and federal laws preventing transfers (including loans) that could defraud creditors, particularly relevant in parent-subsidiary relationships.

Foreign Corrupt Practices Act: Federal law relevant if the loan agreement has international implications or involves foreign subsidiaries.