{"abstract":"This document contains corrections to final and temporary regulations (TD 9761) that were published in the Federal Register on April 8, 2016 (81 FR 20858). The temporary regulations address transactions that are structured to avoid the purposes of sections 7874 and 367 of the Internal Revenue Code and certain post-inversion tax avoidance transactions.","action":"Final and temporary regulations; correcting amendment.","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/2016/06/23/2016-14649.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"81 FR 40810","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"This correction is effective on June 23, 2016 and applicable on April 8, 2016.","disposition_notes":null,"docket_ids":["TD 9761"],"dockets":[],"document_number":"2016-14649","effective_on":"2016-06-23","end_page":40812,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2016/06/23/2016-14649.xml","html_url":"https://www.federalregister.gov/documents/2016/06/23/2016-14649/inversions-and-related-transactions-correction","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2016-14649?publication_date=2016-06-23","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2016-06-23/2016-14649/mods.xml","not_received_for_publication":null,"page_length":3,"page_views":{"count":254,"last_updated":"2026-10-22 16:15:06 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2016-06-23/pdf/2016-14649.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2016-14649.pdf?1466599543","publication_date":"2016-06-23","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2016/06/23/2016-14649.txt","regulation_id_number_info":{"1545-BM88":{"issue":"201604","html_url":"https://www.federalregister.gov/regulations/1545-BM88/inversion-transactions-and-related-transactions-temporary-","title":"Inversion Transactions and Related Transactions (Temporary)","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201604&RIN=1545-BM88&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BM88"],"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":"2016-07-13T06:00:13Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":40810,"subtype":null,"title":"Inversions and Related Transactions; Correction","toc_doc":"Inversions and Related Transactions; Correction","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Rule","volume":81}