IRS - Temporary modification of Treasury regulations to remove references to credit ratings and credit agencies.
These temporary regulations remove references to "credit ratings" and "credit agencies" or functionally similar terms in existing Income Tax Regulations and Manufacturers and Retailers Excise Tax Regulations. The text of these temporary regulations also serves as the text of proposed regulations printed in the Federal Register (76 FR 39341) on this same date.
Effective Date(s): 7/6/2011
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Comment period is closed.
Agency Reference: TD -9533