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

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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.

https://regulations.justia.com/regulations/fedreg/2020/05/14/2020-08096.html