Modification of Treasury Regulations Pursuant to Section 939A of the Dodd-Frank Wall Street Reform and Consumer Protection Act

tax-irs · IRS · Rule · Published 2013-09-06 · Effective 2013-09-06 · 78 FR 54758

Document

Document number: 2013-21752
Federal Register citation: 78 FR 54758
CFR reference: 26 CFR 1
Type: Rule
Action: Final regulations and removal of temporary regulations.
Category: tax-irs
Sub-agency: IRS
Publication date: 2013-09-06
Effective date: 2013-09-06
Treasury docket: TD 9637

Abstract

This document contains final regulations that remove any reference to, or requirement of reliance on, "credit ratings" in regulations under the Internal Revenue Code (Code) and provides substitute standards of credit-worthiness where appropriate. This action is required by the Dodd-Frank Wall Street Reform and Consumer Protection Act. These regulations affect persons subject to various provisions of the Code.

Source

Authoritative: Federal Register document
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