2020-08096. The Treatment of Certain Interests in Corporations as Stock or Indebtedness  

Document Information

Effective Date:
5/14/2020
Published:
05/14/2020
Department:
Treasury Department
Agency:
Internal Revenue Service
EntryType:
Rule
Action:
Final regulations and removal of temporary regulations.
Document Number:
2020-08096
Dates:
Effective date: These regulations are effective on May 14, 2020.
Pages:
28867-28883 (17 pages)
Docket Numbers:
TD 9897
RIN:
1545-BN68
SectionNoes:
1.385-1,1.385-1,1.385-3,1.385-3T and 1.385-4T,1.385-4
Topics:
Income taxes, Reporting and recordkeeping requirements
PDF File:
2020-08096.pdf
CFR: (5)
26 CFR 1.385-3T and 1.385-4T
26 CFR 1.385-1
26 CFR 1.385-1
26 CFR 1.385-3
26 CFR 1.385-4