{"abstract":"This document contains final and temporary regulations under section 385 of the Internal Revenue Code (Code) that establish threshold documentation requirements that ordinarily must be satisfied in order for certain related-party interests in a corporation to be treated as indebtedness for federal tax purposes, and treat as stock certain related-party interests that otherwise would be treated as indebtedness for federal tax purposes. The final and temporary regulations generally affect corporations, including those that are partners of certain partnerships, when those corporations or partnerships issue purported indebtedness to related corporations or partnerships.","action":"Final regulations and temporary regulations.","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/2016/10/21/2016-25105.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"81 FR 72858","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Date: These regulations are effective on October 21, 2016.","disposition_notes":null,"docket_ids":["TD 9790"],"dockets":[],"document_number":"2016-25105","effective_on":"2016-10-21","end_page":72984,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2016/10/21/2016-25105.xml","html_url":"https://www.federalregister.gov/documents/2016/10/21/2016-25105/treatment-of-certain-interests-in-corporations-as-stock-or-indebtedness","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2016-25105?publication_date=2016-10-21","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2016-10-21/2016-25105/mods.xml","not_received_for_publication":null,"page_length":127,"page_views":{"count":9086,"last_updated":"2026-10-25 14:15:05 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2016-10-21/pdf/2016-25105.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2016-25105.pdf?1476392428","publication_date":"2016-10-21","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2016/10/21/2016-25105.txt","regulation_id_number_info":{"1545-BN40":{"issue":"201604","html_url":"https://www.federalregister.gov/regulations/1545-BN40/treatment-of-certain-interests-in-corporations","title":"Treatment of Certain Interests in Corporations","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201604&RIN=1545-BN40&operation=OPERATION_EXPORT_XML","priority_category":"Economically Significant"}},"regulation_id_numbers":["1545-BN40"],"regulations_dot_gov_info":{"supporting_documents":[],"comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2016-0040","supporting_documents_count":0,"docket_id":"IRS-2016-0040","regulation_id_number":"1545-BN68","title":"Treatment of Certain Interests in Corporations as Stock or Indebtedness (REG-130314-16)","checked_regulationsdotgov_at":"2016-11-10T06:00:18Z"},"regulations_dot_gov_url":null,"significant":true,"signing_date":null,"start_page":72858,"subtype":null,"title":"Treatment of Certain Interests in Corporations as Stock or Indebtedness","toc_doc":"Treatment of Certain Interests in Corporations as Stock or Indebtedness","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Rule","volume":81}