INTM553190 - Hybrids: hybrid payer (Chapter 5): examples
INTM553200 - Example: Restricted deduction for interest payment
INTM553210 - Example: Dual inclusion income - Operating income
INTM553230 - Example: Dual inclusion income - Operating income in subsidiary of disregarded entity
INTM553250 - Example: Dual inclusion income – Debt passed down to subsidiary