Department of Treasury August 12, 2020 – Federal Register Recent Federal Regulation Documents

Rules Regarding Certain Hybrid Arrangements; Correcting Amendment
Document Number: 2020-15842
Type: Rule
Date: 2020-08-12
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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.