Use of Controlled Corporations To Avoid the Application of Section 304; Correction
other · IRS · Rule · Published 2010-02-26 · Effective 2010-02-26 · 75 FR 8796
Document
Document number
2010-3927
Federal Register citation
75 FR 8796
CFR reference
26 CFR 1
Type
Rule
Action
Correcting amendment.
Category
other
Sub-agency
IRS
Publication date
2010-02-26
Effective date
2010-02-26
Treasury docket
TD 9477
Abstract
This document contains corrections to final and temporary regulations (TD 9477) that were published in the Federal Register on Wednesday, December 30, 2009 (74 FR 69021) regarding certain transactions that are subject to section 304 but that are entered into with a principal purpose of avoiding the application of section 304 to a corporation that is controlled by the issuing corporation in the transaction, or with a principal purpose of avoiding the application of section 304 to a corporation that controls the acquiring corporation in the transaction.