Corrections to the U.S. IRS final and temporary regulations concerning the treatment of certain interests in corporations as stock or indebtedness (TD 9790) have been published in the Federal Register. The final and temporary regulations, which are meant to address corporate inversions and earnings stripping, were published 21 October 2016 ({News-2016-10-14/A/2- previous coverage}). The correcting documents provide correct errors in the final and temporary regulations that may prove to be misleading and need to be clarified. Click the following links for correcting documents 2017-00497 and 2017-00498 as published.