Department of Treasury June 23, 2016 – Federal Register Recent Federal Regulation Documents

Inversions and Related Transactions; Correction
Document Number: 2016-14649
Type: Rule
Date: 2016-06-23
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to final and temporary regulations (TD 9761) that were published in the Federal Register on April 8, 2016 (81 FR 20858). The temporary regulations address transactions that are structured to avoid the purposes of sections 7874 and 367 of the Internal Revenue Code and certain post-inversion tax avoidance transactions.
Inversions and Related Transactions; Correction
Document Number: 2016-14648
Type: Rule
Date: 2016-06-23
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to final and temporary regulations (TD 9761) that were published in the Federal Register on April 8, 2016 (81 FR 20858). The temporary regulations address transactions that are structured to avoid the purposes of sections 7874 and 367 of the Internal Revenue Code and certain post-inversion tax avoidance transactions.