{"abstract":"This document contains corrections to a notice of proposed rulemaking by cross-reference to temporary regulations (REG-135734-14) that were published in the Federal Register on Friday, April 8, 2016 (81 FR 20588). The proposed regulations relate to transactions that are structured to avoid the purposes of sections 7874 and 367 of the Internal Revenue Code (the Code) and certain post-inversion tax avoidance transactions.","action":"Correction to a notice of proposed rulemaking by cross- reference to temporary regulation.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2016/06/02/2016-13015.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"81 FR 35275","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Written or electronic comments and requests for a public hearing for the notice of proposed rulemaking published at 81 FR 20588, April 8, 2016 are still being accepted and must be received by July 7, 2016.","disposition_notes":null,"docket_ids":["REG-135734-14"],"dockets":[],"document_number":"2016-13015","effective_on":null,"end_page":35275,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2016/06/02/2016-13015.xml","html_url":"https://www.federalregister.gov/documents/2016/06/02/2016-13015/inversions-and-related-transactions-correction","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2016-13015?publication_date=2016-06-02","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2016-06-02/2016-13015/mods.xml","not_received_for_publication":null,"page_length":1,"page_views":{"count":254,"last_updated":"2026-04-04 20:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2016-06-02/pdf/2016-13015.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2016-13015.pdf?1464785379","publication_date":"2016-06-02","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2016/06/02/2016-13015.txt","regulation_id_number_info":{"1545-BM45":{"issue":"201610","html_url":"https://www.federalregister.gov/regulations/1545-BM45/inversion-transactions-and-related-transactions","title":"Inversion Transactions and Related Transactions","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201610&RIN=1545-BM45&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BM45"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BM45/inversion-transactions-and-related-transactions","title":"Inversion Transactions and Related Transactions"},"comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2016-0015","supporting_documents_count":0,"docket_id":"IRS-2016-0015","regulation_id_number":"1545-BM45","title":"Inversions and Related Transactions (REG-135734-14)","checked_regulationsdotgov_at":"2016-07-08T05:01:19Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":35275,"subtype":null,"title":"Inversions and Related Transactions; Correction","toc_doc":"Inversions and Related Transactions; Correction","toc_subject":null,"topics":[],"type":"Proposed Rule","volume":81}