Internal Revenue Service July 1, 2019 – Federal Register Recent Federal Regulation Documents

Recognition and Deferral of Section 987 Gain or Loss; Correction
Document Number: 2019-13615
Type: Rule
Date: 2019-07-01
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to final regulations (TD 9857) that were published in the Federal Register on Monday, May 13, 2019. The final regulations are relating to combinations and separations of qualified business units (QBUs) subject to section 987 and the recognition and deferral of foreign currency gain or loss with respect to a QBU subject to section 987 in connection with certain QBU terminations and certain other transactions involving partnerships.
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