Taxable Income or Loss and Currency Gain or Loss With Respect to a Qualified Business Unit; Correction
other · IRS · Rule · Published 2025-01-17 · Effective 2025-01-17 · 90 FR 5606
Document
Document number
2025-01248
Federal Register citation
90 FR 5606
CFR reference
26 CFR 1
Type
Rule
Action
Final rule; correction and correcting amendments.
Category
other
Sub-agency
IRS
Publication date
2025-01-17
Effective date
2025-01-17
Treasury docket
TD 10016
Abstract
This document includes corrections to a final regulation (Treasury Decision 10016) published in the Federal Register on Wednesday, December 11, 2024. Treasury Decision 10016 contained final regulations relating to the determination of taxable income or loss and foreign currency gain or loss with the respect to a qualified business unit.