federal_register: 2016-25104

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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
2016-25104 Treatment of Certain Interests in Corporations as Stock or Indebtedness Proposed Rule The Department of the Treasury (Treasury Department) and the IRS are issuing temporary regulations that affect corporations and partnerships that issue purported indebtedness to related corporations or partnerships in the Rules and Regulations section of this issue of the Federal Register. The temporary regulations provide rules addressing the treatment of instruments issued by partnerships, consolidated groups, and certain transactions involving qualified cash- management arrangements. The text of the temporary regulations also serves as the text of these proposed regulations. 2016-10-21 2016 10 https://www.federalregister.gov/documents/2016/10/21/2016-25104/treatment-of-certain-interests-in-corporations-as-stock-or-indebtedness https://www.govinfo.gov/content/pkg/FR-2016-10-21/pdf/2016-25104.pdf Treasury Department; Internal Revenue Service 497,254 The Department of the Treasury (Treasury Department) and the IRS are issuing temporary regulations that affect corporations and partnerships that issue purported indebtedness to related corporations or partnerships in the Rules and Regulations section...  

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