Finanse publiczne · 16.01.2013

Partners Distributive Share; Correction

This document corrects final regulations (TD 9607) that was published in the Federal Register on Friday, December 28, 2012 (77 FR 76380) regarding the application of the substantiality de minimis rule. In the interest of sound tax administration, this rule is being made inapplicable. These final regulations affect partnerships and their partners.

Source: Federal Register — Department of the TreasuryOpen original release →

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