federal_register: 2020-15842

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2020-15842 Rules Regarding Certain Hybrid Arrangements; Correcting Amendment Rule This document contains corrections to final regulations Treasury Decision 9896 that were published in the Federal Register on Wednesday, April 8, 2020. The final regulations providing guidance regarding hybrid dividends and certain amounts paid or accrued pursuant to hybrid arrangements, which generally involve arrangements whereby U.S. and foreign tax law classify a transaction or entity differently for tax purposes. 2020-08-12 2020 8 https://www.federalregister.gov/documents/2020/08/12/2020-15842/rules-regarding-certain-hybrid-arrangements-correcting-amendment https://www.govinfo.gov/content/pkg/FR-2020-08-12/pdf/2020-15842.pdf Treasury Department; Internal Revenue Service 497,254 This document contains corrections to final regulations Treasury Decision 9896 that were published in the Federal Register on Wednesday, April 8, 2020. The final regulations providing guidance regarding hybrid dividends and certain amounts paid or...  

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