Guaranteed Payments for Capital: Interest or Distributive ...

the use of capital, the rule applied to sections 61 and 162 but not only those sections. The Senate rewrite added the limitation that the rule apply only to those sections, but the reports are silent on the reason for that change. The final section 707(c) requirement that guaranteed payments for services

  Rules, Capital, Payments, Interest, Guaranteed, Distributive, Guaranteed payments for capital, Interest or distributive