Base Erosion and Anti-Abuse Tax; Correcting Amendment
other · IRS · Rule · Published 2020-02-19 · Effective 2020-02-19 · 85 FR 9369
Document
Document number
2020-02652
Federal Register citation
85 FR 9369
CFR reference
26 CFR 1
Type
Rule
Action
Correcting amendments.
Category
other
Sub-agency
IRS
Publication date
2020-02-19
Effective date
2020-02-19
Treasury docket
TD 9885
Abstract
This document contains corrections to Treasury Decision 9885, which was published in the Federal Register on Friday, December 6, 2019. Treasury Decision 9885 implementing the base erosion and anti-abuse tax, designed to prevent the reduction of tax liability by certain large corporate taxpayers through certain payments made to foreign related parties and certain tax credits.