nonrecourse financing

(iii)For purposes of this subparagraph, the term “nonrecourse financing” includes— (I)any amount with respect to which the taxpayer is protected against loss through guarantees, stop-loss agreements, or other similar arrangements, and (II)except to the extent provided in regulations, any amount borrowed from a person who has an interest (other than as a creditor) in the activity in which the property is used or from a related person to a person (other than the taxpayer) having such an interest.

Source

26 USC § 49(a)(1)(D)(iii)


Scoping language

For purposes of this subparagraph
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