{"abstract":"This document proposes removing final regulations setting forth minimum 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 (Documentation Regulations). This notice of proposed rulemaking also proposes conforming amendments to other final regulations to reflect the proposed removal of the Documentation Regulations. The final regulations to be amended and removed generally affect corporations that issue purported indebtedness to related corporations or partnerships.","action":"Notice of proposed rulemaking.","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/2018/09/24/2018-20652.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"83 FR 48265","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Written or electronic comments and requests for a public hearing must be received by December 24, 2018.","disposition_notes":null,"docket_ids":["REG-130244-17"],"dockets":[{"supporting_documents":[{"title":"Public Hearing Information: Removal of Section 385 Documentation Regulations (REG–130244–17)","document_id":"IRS-2018-0026-0003"}],"agency_name":"IRS","documents":[{"comment_count":4,"comment_start_date":"2018-09-24","updated_at":"2023-03-01T03:55:26.792-05:00","comment_url":"https://www.regulations.gov/commenton/IRS-2018-0026-0001","allow_late_comments":null,"id":"IRS-2018-0026-0001","comment_end_date":"2018-12-25","regulations_dot_gov_open_for_comment":false}],"supporting_documents_count":1,"id":"IRS-2018-0026","title":"Removal of Section 385 Documentation Regulations (REG–130244–17)"}],"document_number":"2018-20652","effective_on":null,"end_page":48271,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2018/09/24/2018-20652.xml","html_url":"https://www.federalregister.gov/documents/2018/09/24/2018-20652/proposed-removal-of-section-385-documentation-regulations","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2018-20652?publication_date=2018-09-24","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2018-09-24/2018-20652/mods.xml","not_received_for_publication":null,"page_length":7,"page_views":{"count":4020,"last_updated":"2026-09-20 16:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2018-09-24/pdf/2018-20652.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2018-20652.pdf?1537533922","publication_date":"2018-09-24","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2018/09/24/2018-20652.txt","regulation_id_number_info":{"1545-BO02":{"issue":"201910","html_url":"https://www.federalregister.gov/regulations/1545-BO02/treatment-of-certain-interests-between-members-of-an-expanded-group","title":"Treatment of Certain Interests Between Members of an Expanded Group","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201910&RIN=1545-BO02&operation=OPERATION_EXPORT_XML","priority_category":"Other Significant"}},"regulation_id_numbers":["1545-BO02"],"regulations_dot_gov_info":{"supporting_documents":[{"title":"Public Hearing Information: Removal of Section 385 Documentation Regulations (REG–130244–17)","document_id":"IRS-2018-0026-0003"}],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BO02/treatment-of-certain-interests-between-members-of-an-expanded-group","title":"Treatment of Certain Interests Between Members of an Expanded Group"},"comments_count":4,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2018-0026","supporting_documents_count":1,"docket_id":"IRS-2018-0026","document_id":"IRS-2018-0026-0001","regulation_id_number":"1545-BO02","title":"Removal of Section 385 Documentation Regulations (REG–130244–17)","checked_regulationsdotgov_at":"2023-03-01T08:55:25Z"},"regulations_dot_gov_url":null,"significant":true,"signing_date":null,"start_page":48265,"subtype":null,"title":"Proposed Removal of Section 385 Documentation Regulations","toc_doc":"Removal of Section 385 Documentation Regulations","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Proposed Rule","volume":83}