CFM96760 - Interest restriction: joint ventures: interest allowance (non-consolidated investment) election

1. CFM96770

   Joint ventures: interest allowance (non-consolidated investment) election: overview
2. CFM96780

   Joint ventures: interest allowance (non-consolidated investment) election: example 1: opaque JV
3. CFM96790

   Joint ventures: interest allowance (non-consolidated investment) election: example 2: opaque JV with loan from the principal worldwide group
4. CFM96800

   Joint ventures: interest allowance (non-consolidated investment) election: example 3: JV group
5. CFM96810

   Joint ventures: interest allowance (non-consolidated investment) election: example 4: transparent JV