This document withdraws portions of a notice of proposed rulemaking (REG-135734-14) published on April 8, 2016, in the Federal Register (81 FR 20588). The withdrawn portions relate to exceptions to general rules addressing certain transactions that are structured to avoid the purposes of section 7874 of the Internal Revenue Code (Code).
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Rules Regarding Inversions and Related Transactions; Partial Withdrawal of Notice of Proposed Rulemaking
This document withdraws portions of a notice of proposed rulemaking (REG-135734-14) published on April 8, 2016, in the Federal Register (81 FR 20588). The withdrawn portions rel...
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82 FR 5476
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“Rules Regarding Inversions and Related Transactions; Partial Withdrawal of Notice of Proposed Rulemaking,” thefederalregister.org (January 18, 2017), https://thefederalregister.org/documents/2017-00636/rules-regarding-inversions-and-related-transactions-partial-withdrawal-of-notice-of-proposed-rulemaking.