IRS Issues Final and Temporary Debt-Equity Regulations Under Section 385

15 Pages Posted: 13 Nov 2016

Date Written: October 26, 2016

Abstract

On October 13, 2016, the Treasury Department and the Internal Revenue Service issued final and temporary regulations under section 385 of the Internal Revenue Code. The final and temporary regulations recharacterize certain debt instruments as equity for all federal income tax purposes. This paper briefly describes the final and temporary regulations.

JEL Classification: H25, K34

Suggested Citation

Miller, David S. and Asamoto Park, Janicelynn, IRS Issues Final and Temporary Debt-Equity Regulations Under Section 385 (October 26, 2016). Available at SSRN: https://ssrn.com/abstract=2859709 or http://dx.doi.org/10.2139/ssrn.2859709

David S. Miller (Contact Author)

Proskauer Rose LLP ( email )

Eleven Times Square
New York, NY 10036-8299
United States

Janicelynn Asamoto Park

Independent

No Address Available
United States

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