# Base Erosion and Anti-Abuse Tax; Correcting Amendment
> **IRS** · Correcting amendments. · Published 2020-02-19 · Effective 2020-02-19 · 85 FR 9369
## Document
- **Document number:** 2020-02652
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 85 FR 9369
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2020/02/19/2020-02652/base-erosion-and-anti-abuse-tax-correcting-amendment)
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