U.S. booked liabilities

(2) U.S. booked liabilities(i) In general. A liability is a U.S. booked liability if it is properly reflected on the books of the U.S. trade or business, within the meaning of paragraph (d)(2)(ii) or (iii) of this section.

Source

26 CFR § 1.882-5

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Scoping language

None

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