{"abstract":"This document contains corrections to a correction document for final and temporary regulations (TD 9761) that was published in the Federal Register on June 23, 2016 (81 FR 40810).","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/2016/07/19/2016-16470.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"81 FR 46832","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"This correction is effective on July 19, 2016 and applicable on June 23, 2016.","disposition_notes":null,"docket_ids":["TD 9761"],"dockets":[],"document_number":"2016-16470","effective_on":"2016-07-19","end_page":46833,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2016/07/19/2016-16470.xml","html_url":"https://www.federalregister.gov/documents/2016/07/19/2016-16470/inversions-and-related-transactions-correction","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2016-16470?publication_date=2016-07-19","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2016-07-19/2016-16470/mods.xml","not_received_for_publication":null,"page_length":2,"page_views":{"count":277,"last_updated":"2026-10-24 12:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2016-07-19/pdf/2016-16470.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2016-16470.pdf?1468845933","publication_date":"2016-07-19","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2016/07/19/2016-16470.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":"2016-08-08T06:00:11Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":46832,"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}