# Inversions and Related Transactions; Correction
> **IRS** · Final and temporary regulations; correction. · Published 2016-06-23 · Effective 2016-06-23 · 81 FR 40810
## Document
- **Document number:** 2016-14648
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 81 FR 40810
- **CFR reference:** 26 CFR 1
- **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
- [Federal Register document](https://www.federalregister.gov/documents/2016/06/23/2016-14648/inversions-and-related-transactions-correction)
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