# Rules Regarding Certain Hybrid Arrangements
> **IRS** · Final regulations. · Published 2020-04-08 · Effective 2020-04-08 · 85 FR 19802
## Document
- **Document number:** 2020-05924
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 85 FR 19802
- **CFR reference:** 26 CFR 1
- **Publication date:** 2020-04-08
- **Effective date:** 2020-04-08
- **Treasury docket:** TD 9896
## Abstract

This document contains final regulations providing guidance regarding hybrid dividends and certain amounts paid or accrued pursuant to hybrid arrangements, which generally involve arrangements whereby U.S. and foreign tax law classify a transaction or entity differently for tax purposes. This document also contains final regulations relating to dual consolidated losses and entity classifications to prevent the same deduction from being claimed under the tax laws of both the United States and a foreign jurisdiction. Finally, this document contains final regulations regarding information reporting to facilitate the administration of certain rules in the final regulations. The final regulations affect taxpayers that would otherwise claim a deduction related to such amounts and certain shareholders of foreign corporations that pay or receive hybrid dividends.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2020/04/08/2020-05924/rules-regarding-certain-hybrid-arrangements)
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