# Treaty Guidance Regarding Payments with Respect to Domestic Reverse Hybrid Entities; Correction
> **IRS** · Correction to final regulations. · Published 2002-07-17 · Effective 2002-06-12 · 67 FR 46855
## Document
- **Document number:** 02-17865
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 67 FR 46855
- **CFR reference:** 26 CFR 1
- **Publication date:** 2002-07-17
- **Effective date:** 2002-06-12
- **Treasury docket:** TD 8999
## Abstract

This document contains corrections to final regulations that were published in the Federal Register on Wednesday, June 12, 2002 (67 FR 40157) relating to the eligibility for treaty benefits of items of income paid by domestic entities.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2002/07/17/02-17865/treaty-guidance-regarding-payments-with-respect-to-domestic-reverse-hybrid-entities-correction)
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