The U.S. IRS and Treasury have issued correcting amendments to the final regulations (TD 9614) on Certain Outbound Property Transfers by Domestic Corporations; Certain Stock Distributions by Domestic Corporations. The correcting amendments were published in the Federal Register on 20 August 2020
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SUMMARY:
This document contains a correction to a Treasury Decision 9614, which was published in the Federal Register on Tuesday, March 19, 2013. Treasury Decision 9614 contained final regu…