The U.S. IRS and Treasury have issued corrections to the final regulations providing Guidance Under Section 958 on Determining Stock Ownership (TD 9960), which were originally published in the Federal Register on 25 January 2022. The corrections were published in the Federal Register on 22 February 2022 and apply from 25 January 2022.
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SUMMARY:
This document contains corrections to the final regulations Treasury Decision 9960 published in the Federal Register on Tuesday, January 25,…