The Law Library

Treatment of Certain Interests in Corporations as Stock or Indebtedness (Us Internal Revenue Service Regulation) (Irs) (2018 Edition) The Law Library

Treatment of Certain Interests in Corporations as Stock or Indebtedness (US Internal Revenue Service Regulation) (IRS) (2018 Edition) The Law Library presents the complete text of the Treatment of Certain Interests in Corporations as Stock or Indebtedness (US Internal Revenue Service Regulation) (IRS) (2018 Edition). Updated as of May 29, 2018 This document contains final and temporary regulations under section 385 of the Internal Revenue Code (Code) that establish threshold documentation requirements that ordinarily must be satisfied in order for certain related-party interests in a corporation to be treated as indebtedness for federal tax purposes, and treat as stock certain related-party interests that otherwise would be treated as indebtedness for federal tax purposes. The final and temporary 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. This book contains: - The complete text of the Treatment of Certain Interests in Corporations as Stock or Indebtedness (US Internal Revenue Service Regulation) (IRS) (2018 Edition) - A table of contents with the page number of each section