# Removal of Section 385 Documentation Regulations
> **IRS** · Final regulations. · Published 2019-11-04 · Effective 2019-11-04 · 84 FR 59297
## Document
- **Document number:** 2019-23817
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 84 FR 59297
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2019/11/04/2019-23817/removal-of-section-385-documentation-regulations)
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