Section 99. Treatment of connected person and accommodating party

99. Treatment of connected person and accommodating party. —For the purposes of this Chapter, in determining whether a tax benefit exists,— (i) the parties who are connected persons in relation to each other may be treated as one and the same person; (ii) any accommodating party may be disregarded; (iii) the accommodating party and any other party may be treated as one and the same person; (iv) the arrangement may be considered or looked through by disregarding any corporate structure.