guarantee

(iii)Except as provided in regulations, the term “guarantee” includes any arrangement under which a person (directly or indirectly through an entity or otherwise) assures, on a conditional or unconditional basis, the payment of another person’s obligation under any indebtedness. (E)

Source

26 USC § 163(j)(6)(D)(iii)


Scoping language

None: Default is title Scope
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