other · IRS · Rule · Published 2019-11-04 · Effective 2019-11-04 · 84 FR 59297
Document
Document number
2019-23817
Federal Register citation
84 FR 59297
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2019-11-04
Effective date
2019-11-04
Treasury docket
TD 9880
Abstract
This document removes final regulations setting forth minimum documentation requirements that ordinarily must be satisfied in order for certain related-party interests in a corporation to be treated as indebtedness for Federal tax purposes. This document also adopts conforming amendments to other final regulations to reflect the removal of the documentation regulations. The final regulations removed or amended by this document generally affect corporations that issue purported indebtedness to related corporations or partnerships.