Base Erosion and Anti-Abuse Tax; Correcting Amendment
other · IRS · Rule · Published 2020-08-14 · Effective 2020-08-14 · 85 FR 49595
Document
Document number
2020-16383
Federal Register citation
85 FR 49595
CFR reference
26 CFR 1
Type
Rule
Action
Correcting amendments.
Category
other
Sub-agency
IRS
Publication date
2020-08-14
Effective date
2020-08-14
Treasury docket
TD 9885
Abstract
This document contains corrections to final regulations (TD 9885) that were published in the Federal Register on Friday, December 6, 2019. The final regulations implementing the base erosion and anti- abuse tax, designed to prevent the reduction of tax liability by certain large corporate taxpayers through certain payments made to foreign related parties and certain tax credits.