Treatment of Certain Interests in Corporations as Stock or Indebtedness; Correction.

tax-irs · IRS · Rule · Published 2017-01-24 · Effective 2017-01-23 · 82 FR 8169

Document

Document number: 2017-00497
Federal Register citation: 82 FR 8169
CFR reference: 26 CFR 1
Type: Rule
Action: Final and temporary regulations; correction.
Category: tax-irs
Sub-agency: IRS
Publication date: 2017-01-24
Effective date: 2017-01-23
Treasury docket: TD 9790

Abstract

This document contains corrections to the final and temporary regulations (T.D. 9790) that were published in the Federal Register on Friday, October 21, 2016 (81 FR 72858). The regulations relate to the determination of whether an interest in a corporation is treated as stock or indebtedness for all purposes of the Internal Revenue Code.

Source

Authoritative: Federal Register document
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