Section 707 Regarding Disguised Sales, Generally; Correction

tax-irs · IRS · Rule · Published 2018-10-05 · Effective 2018-10-05 · 83 FR 50258

Document

Document number: 2018-21673
Federal Register citation: 83 FR 50258
CFR reference: 26 CFR 1
Type: Rule
Action: Correcting amendment.
Category: tax-irs
Sub-agency: IRS
Publication date: 2018-10-05
Effective date: 2018-10-05
Treasury docket: TD 9787

Abstract

This document contains corrections to final regulations (TD 9787) that were published in the Federal Register on Wednesday, October 5, 2016. The final regulations are under sections 707 and 752 of the Internal Revenue Code.

Source

Authoritative: Federal Register document
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