The U.S. IRS and Treasury have issued corrections to Treasury Decision (TD) 9896 of 8 April 2020 Regarding Certain Hybrid Arrangements. The correcting amendments were published in the Federal Register on 4 August 2020.

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SUMMARY:

This document contains corrections to final regulations Treasury Decision 9896 that were published in the Federal Register on Wednesday, April 8, 2020. The fi…