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Finance & markets · 23/09/2016Updated: 10/17/2026 · 1 min read

Correction to Temporary Regulations on Income Inclusion for Lessees of Investment Credit Property

Summary

The IRS has corrected temporary regulations (TD 9776) published on July 22, 2016, to clarify income inclusion rules for lessees of investment credit property when a lessor treats the lessee as having acquired the property, as per section 50(d)(5) of the Internal Revenue Code.

Original source language: Federal Register — Department of the TreasuryOpen original release →

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Finance & markets · 10/6/2026

Notice of OFAC Sanctions Action

The U.S. Department of the Treasury's Office of Foreign Assets Control (OFAC) has published the names of individuals or entities on its Specially Designated Nationals and Blocked Persons List (SDN List) due to OFAC's determination that certain legal criteria were met. As a result, U.S. persons are prohibited from conducting transactions with these entities, and their property and interests in property subject to U.S. jurisdiction are blocked.

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Finance & markets · 10/7/2026

OFAC Sanctions Actions Notice

The U.S. Department of the Treasury's Office of Foreign Assets Control (OFAC) is publishing updates to its sanctions lists, including the removal of individuals and entities from the Specially Designated Nationals and Blocked Persons List (SDN List) and the Non-SDN Palestinian Legislative Council (NS-PLC) List, as well as updates to property and interests in property currently blocked or subject to prohibitions.

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