Finanse publiczne · 13/05/1994

Application of Section 514(c)(9)(E) of the Internal Revenue Code to Partnerships in Which One or More (but not all) of the Partners Are Qualified Organizations Within the Meaning of Section 514(c)(9)(C)

The US Internal Revenue Service (IRS) has issued final regulations regarding the application of section 514(c)(9)(E) of the Internal Revenue Code to partnerships with both tax-exempt and non-exempt partners.