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federal_register: 2020-08096

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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
2020-08096 The Treatment of Certain Interests in Corporations as Stock or Indebtedness Rule 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. 2020-05-14 2020 5 https://www.federalregister.gov/documents/2020/05/14/2020-08096/the-treatment-of-certain-interests-in-corporations-as-stock-or-indebtedness https://www.govinfo.gov/content/pkg/FR-2020-05-14/pdf/2020-08096.pdf Treasury Department; Internal Revenue Service 497,254 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...  

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