The Treatment of Certain Interests in Corporations as Stock or Indebtedness
other · IRS · Rule · Published 2020-05-14 · Effective 2020-05-14 · 85 FR 28867
Document
Document number
2020-08096
Federal Register citation
85 FR 28867
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations and removal of temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2020-05-14
Effective date
2020-05-14
Treasury docket
TD 9897
Abstract
This document contains final regulations regarding the treatment of certain interests in corporations as stock or indebtedness. The final regulations generally affect corporations, including those that are partners of certain partnerships, when those corporations or partnerships issue purported indebtedness to related corporations or partnerships.