Before and After OIRA Review Versions Provided for Temporary DRD Regs

Before and After OIRA Review Versions Provided for Temporary DRD Regs

Tax Analysts

The following text is an unofficial redline comparison of temporary regulations (T.D. 9865) on the dividends received deduction of section 245A and a draft version of the regs before they were submitted for review by the White House Office of Information and Regulatory Affairs.

Some tracked changes may reflect formatting differences or other non-substantive adjustments between the documents.

The following text is an unofficial redline comparison of temporary regulations (T.D. 9865) on the dividends received deduction of section 245A and a draft version of the regs before they were submitted for review by the White House Office of Information and Regulatory Affairs.

The following text is an unofficial redline comparison of temporary regulations (<a href="/lr/resolve//29m9w">T.D. 9865</a>) on the dividends received deduction of section 245A and a <a href="/lr/resolve//29pm7">draft version</a> of the regs before they were submitted for review by the White House Office of Information and Regulatory Affairs.