Guidance Under Section 851 Relating to Investments in Stock and Securities; Correction

tax-irs · IRS · Rule · Published 2019-04-24 · Effective 2019-04-24 · 84 FR 17082

Document

Document number: 2019-08285
Federal Register citation: 84 FR 17082
CFR reference: 26 CFR 1
Type: Rule
Action: Correcting amendments.
Category: tax-irs
Sub-agency: IRS
Publication date: 2019-04-24
Effective date: 2019-04-24
Treasury docket: TD 9851

Abstract

This document contains corrections to final regulations (TD 9851) that were published in the Federal Register on Tuesday, March 19, 2019. The final regulations provide guidance relating to the income test used to determine whether a corporation may qualify as a regulated investment company (RIC) for Federal income tax purposes.

Source

Authoritative: Federal Register document
Machine: JSON-LD · Markdown