# Application of Section 108(i) to Partnerships and S Corporations; Correcting Amendment
> **IRS** · Correcting amendment. · Published 2019-11-29 · Effective 2019-11-29 · 84 FR 65675
## Document
- **Document number:** 2019-25858
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 84 FR 65675
- **CFR reference:** 26 CFR 1
- **Publication date:** 2019-11-29
- **Effective date:** 2019-11-29
- **Treasury docket:** TD 9623
## Abstract

This document contains a correction to final regulations and removal of temporary regulations (T.D. 9623) that were published in the Federal Register on Wednesday, July 3, 2013. The final regulations relate to the application of section 108(i) of the Internal Revenue Code to partnerships and S corporations and provide rules regarding the deferral of discharge of indebtedness income and original issue discount deductions by a partnership or an S corporation with respect to reacquisitions of applicable debt instruments after December 31, 2008, and before January 1, 2011.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2019/11/29/2019-25858/application-of-section-108i-to-partnerships-and-s-corporations-correcting-amendment)
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