Rules Regarding Certain Hybrid Arrangements; Correction
other · IRS · Rule · Published 2020-08-04 · Effective 2020-08-04 · 85 FR 47027
Document
Document number
2020-15940
Federal Register citation
85 FR 47027
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations; correction.
Category
other
Sub-agency
IRS
Publication date
2020-08-04
Effective date
2020-08-04
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.