Section 182 — Treatment of connected person and accommodating party

In this Chapter, in determining whether a tax benefit exists,—
( a) the parties who are connected persons in relation to each other may be
treated as one and the same person;
( b) any accommodating party may be disregarded;
( c) the accommodating party and any other party may be treated as one and
the same person;
( d) the arrangement may be considered or looked through by disregarding
any corporate structure.