federal_register: 2019-04203

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2019-04203 Rules Regarding Certain Hybrid Arrangements; Hearing Proposed Rule This document provides a notice of public hearing on proposed regulations to implement sections 245A(e) and 267A of the Internal Revenue Code (Code) regarding hybrid dividends and certain amounts paid or accrued in hybrid transactions or with hybrid entities, and to provide rules under sections 1503(d) and 7701 of the Code to prevent the same deduction from being claimed under the tax laws of both the United States and a foreign country. 2019-03-08 2019 3 https://www.federalregister.gov/documents/2019/03/08/2019-04203/rules-regarding-certain-hybrid-arrangements-hearing https://www.govinfo.gov/content/pkg/FR-2019-03-08/pdf/2019-04203.pdf Treasury Department; Internal Revenue Service 497,254 This document provides a notice of public hearing on proposed regulations to implement sections 245A(e) and 267A of the Internal Revenue Code (Code) regarding hybrid dividends and certain amounts paid or accrued in hybrid transactions or with hybrid...  

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