# The Treatment of Certain Interests in Corporations as Stock or Indebtedness
> **IRS** · Final regulations and removal of temporary regulations. · Published 2020-05-14 · Effective 2020-05-14 · 85 FR 28867
## Document
- **Document number:** 2020-08096
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 85 FR 28867
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2020/05/14/2020-08096/the-treatment-of-certain-interests-in-corporations-as-stock-or-indebtedness)
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