# Rules Regarding Certain Hybrid Arrangements; Correcting Amendment
> **IRS** · Correcting amendments. · Published 2020-08-12 · Effective 2020-08-12 · 85 FR 48651
## Document
- **Document number:** 2020-15842
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 85 FR 48651
- **CFR reference:** 26 CFR 1
- **Publication date:** 2020-08-12
- **Effective date:** 2020-08-12
- **Treasury docket:** TD 9896
## Abstract

This document contains corrections to final regulations Treasury Decision 9896 that were published in the Federal Register on Wednesday, April 8, 2020. The 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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2020/08/12/2020-15842/rules-regarding-certain-hybrid-arrangements-correcting-amendment)
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