Finanse publiczne · 22.02.1995

Subchapter KAnti-Abuse Rule; Correction

This document contains corrections to the final regulation (TD 8588) which was published in the Federal Register for Tuesday, January 3, 1995 (60 FR 23). The final regulation provides an anti-abuse rule authorizing the Commissioner of Internal Revenue, in certain circumstances, to recast a transaction involving the use of a partnership.