trade or service receivable
Defined in 1 place of the United States Code.
For purposes of this subsection, the term “trade or service receivable” means any account receivable or evidence of indebtedness arising out of—
(A) the disposition by a related person of property described in section 1221(1), or
(B) the performance of services by a related person.
(4) Related person
Source
- 1994–199926 U.S.C. § 864Internal Revenue Code · Definitions and special rules · in this section
For purposes of this subsection, the term "trade or service receivable" means any account receivable or evidence of indebtedness arising out of—
(A) the disposition by a related person of property described in section 1221(a)(1), or
(B) the performance of services by a related person.
Source
- 2013–present26 U.S.C. § 864Internal Revenue Code · Definitions and special rules · in this section
For purposes of this subsection, the term "trade or service receivable" means any account receivable or evidence of indebtedness arising out of—
(A) the disposition by a related person of property described in section 1221(a)(1), or
(B) the performance of services by a related person.
(4) Related person
Source
- 1999–201726 U.S.C. § 864Internal Revenue Code · Definitions and special rules · in this section