United States Government Publishing Office publisher pbl distributor dst United States National Archives and Records Administration Office of the Federal Register author aut Government Organization text government publication eng FR Regulatory Information 2018_register executive 2019-04-02 article Proposed Rules D09002ee1c7e0fdb0 D09002ee1c7e0fed0 United States Department of the Treasury originator org United States Government Agency or Subagency United States Internal Revenue Service originator org United States Government Agency or Subagency This document proposes removing final regulations setting forth minimum 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 (Documentation Regulations). This notice of proposed rulemaking also proposes conforming amendments to other final regulations to reflect the proposed removal of the Documentation Regulations. The final regulations to be amended and removed generally affect corporations that issue purported indebtedness to related corporations or partnerships. 83 FR 48265 https://www.govinfo.gov/app/details/FR-2018-09-24/2018-20652 2018-20652 fr24se18-20 RIN 1545-BO02 4830-01-P REG-130244-17 https://www.govinfo.gov/app/details/FR-2018-09-24/2018-20652 https://www.govinfo.gov/content/pkg/FR-2018-09-24/html/2018-20652.htm https://www.govinfo.gov/content/pkg/FR-2018-09-24/pdf/2018-20652.pdf Income Taxes Reporting and Recordkeeping Requirements 7 p. 48265 48271 83 FR 48265 Title 26 Part 1 26 CFR Part 1 RIN 1545-BO02 Proposed Removal of Section 385 Documentation Regulations; Federal Register Vol. 83, Issue PRORULE 2018-20652 DEPARTMENT OF THE TREASURY Internal Revenue Service 2018-12-24 REG-130244-17 4830-01-P 2018-20652 Notice of proposed rulemaking.

This document proposes removing final regulations setting forth minimum 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 (Documentation Regulations). This notice of proposed rulemaking also proposes conforming amendments to other final regulations to reflect the proposed removal of the Documentation Regulations. The final regulations to be amended and removed generally affect corporations that issue purported indebtedness to related corporations or partnerships.

Written or electronic comments and requests for a public hearing must be received by December 24, 2018. Concerning the proposed removal and amendments, Austin Diamond-Jones, (202) 317-6847; concerning submissions of comments or requests for a public hearing, Regina Johnson, (202) 317-6901 (not toll-free numbers). Income Taxes Reporting and Recordkeeping Requirements Removal of Section 385 Documentation Regulations , http://www.irs.gov http://www.regulations.gov Vol. 83, no. 185 Office of the Federal Register, National Archives and Records Administration 2018-09-24 continuing daily deposited born digital 169 p. Table of Contents: AE 2.7: GS 4.107: AE 2.106: KF70.A2 https://www.govinfo.gov/app/details/FR-2018-09-24 P0b002ee1a03a704d 0097-6326 0042-1219 0364-1406 769-004-00000-9 000582072 f:fr24se18 https://www.govinfo.gov/app/details/FR-2018-09-24 https://www.govinfo.gov/content/pkg/FR-2018-09-24/pdf/FR-2018-09-24.pdf https://www.govinfo.gov/content/pkg/FR-2018-09-24/xml/FR-2018-09-24.xml fdlp 48201 48359 DGPO 2019-04-02 2024-06-01 FR-2018-09-24 machine generated eng FR FR-2018-09-24 83 185