Internal Revenue Service May 14, 2020 – Federal Register Recent Federal Regulation Documents

The Treatment of Certain Interests in Corporations as Stock or Indebtedness
Document Number: 2020-08096
Type: Rule
Date: 2020-05-14
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations regarding the treatment of certain interests in corporations as stock or indebtedness. The final regulations generally affect corporations, including those that are partners of certain partnerships, when those corporations or partnerships issue purported indebtedness to related corporations or partnerships.