# Country-by-Country Reporting; Correction
> **IRS** · Correcting amendment. · Published 2016-09-19 · Effective 2016-09-19 · 81 FR 64061
## Document
- **Document number:** 2016-22440
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 81 FR 64061
- **CFR reference:** 26 CFR 1
- **Publication date:** 2016-09-19
- **Effective date:** 2016-09-19
- **Treasury docket:** TD 9773
## Abstract

This document contains corrections to final regulations (TD 9773) that were published in the Federal Register on Thursday, June 30, 2016 (81 FR 42482). This document contains final regulations that require annual country-by-country reporting by certain United States persons that are the ultimate parent entity of a multinational enterprise group.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2016/09/19/2016-22440/country-by-country-reporting-correction)
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