Inversions and Related Transactions; Correction

tax-irs · IRS · Rule · Published 2016-06-23 · Effective 2016-06-23 · 81 FR 40810

Document

Document number: 2016-14648
Federal Register citation: 81 FR 40810
CFR reference: 26 CFR 1
Type: Rule
Action: Final and temporary regulations; correction.
Category: tax-irs
Sub-agency: IRS
Publication date: 2016-06-23
Effective date: 2016-06-23
Treasury docket: TD 9761

Abstract

This document contains corrections to final and temporary regulations (TD 9761) that were published in the Federal Register on April 8, 2016 (81 FR 20858). The temporary regulations address transactions that are structured to avoid the purposes of sections 7874 and 367 of the Internal Revenue Code and certain post-inversion tax avoidance transactions.

Source

Authoritative: Federal Register document
Machine: JSON-LD · Markdown