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Section 385

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Final and Temporary Debt-Equity Regulations Issued by the IRS

By David S. Miller & Janicelynn Asamoto Park on November 2, 2016

On October 13, 2016, the Treasury Department and the Internal Revenue Service issued final and temporary regulations under section 385 of the Internal Revenue Code. The final and temporary regulations recharacterize certain debt instruments as equity for all federal income tax purposes.

The final and temporary regulations narrow considerably the…

Posted in IRS
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