Final and temporary regulations; correcting amendment.
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.