On April 4, the Treasury and the Internal Revenue Service (IRS) released proposed regulations under IRC ยง 385 (the Proposed Regulations) that are intended to combat perceived concerns associated with indebtedness between...more
4/8/2016
/ Comment Period ,
Creditors ,
Debt ,
Income Taxes ,
IRS ,
Multi-Factor Test ,
Proposed Regulation ,
Record Retention ,
Related Parties ,
Required Documentation ,
Stocks ,
U.S. Treasury