Chapter XI — General Anti-Avoidance Rule

7 sections in this chapter

Sec. 178 — Applicability of General Anti-Avoidance Rule
Sec. 179 — Impermissible avoidance arrangement
Sec. 180 — Arrangement to lack commercial substance
Sec. 181 — Consequences of impermissible avoidance arrangement
Sec. 182 — Treatment of connected person and accommodating party
Sec. 183 — Application of this Chapter
Sec. 184 — Interpretation