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Corrections Made to U.S. Debt-Equity Regulations

|Approved Changes|United States
United States

Corrections to the U.S. IRS final and temporary regulations concerning the treatment of certain interests in corporations as stock or indebtedness (TD 9790) have been published in the Federal Register. The final and temporary regulations, which are meant to address corporate inversions and earnings stripping, were published 21 October 2016 ({News-2016-10-14/A/2- previous coverage}). The correcting documents provide correct errors in the final and temporary regulations that may prove to be mis…

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