federal_register: 2016-14734
Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API
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| document_number | title | type | abstract | publication_date | pub_year | pub_month | html_url | pdf_url | agency_names | agency_ids | excerpts | regulation_id_numbers |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2016-14734 | Treatment of a Certain Interests in Corporations as Stock or Indebtedness; Hearing | Proposed Rule | This document provides a notice of public hearing on proposed regulations under section 385 of the Internal Revenue Code that would authorize the Commissioner to treat certain related-party interests in a corporation as indebtedness in part and stock in part for federal tax purposes, and establish threshold documentation requirements that must be satisfied in order for certain related-party interests in a corporation to be treated as indebtedness for federal tax purposes. The proposed regulations also would treat as stock certain related-party interests that otherwise would be treated as indebtedness for federal tax purposes. | 2016-06-21 | 2016 | 6 | https://www.federalregister.gov/documents/2016/06/21/2016-14734/treatment-of-a-certain-interests-in-corporations-as-stock-or-indebtedness-hearing | https://www.govinfo.gov/content/pkg/FR-2016-06-21/pdf/2016-14734.pdf | Treasury Department; Internal Revenue Service | 497,254 | This document provides a notice of public hearing on proposed regulations under section 385 of the Internal Revenue Code that would authorize the Commissioner to treat certain related-party interests in a corporation as indebtedness in part and stock... |