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Finanse publiczne · 22/03/2024

Transactions Between Related Persons and Partnerships; Correction

This document corrects a notice of proposed rulemaking (REG- 131756-11) published in the Federal Register on November 27, 2023, containing proposed regulations that would update regulations regarding whether persons are treated as related persons who are subject to certain special rules pertaining to transactions with partnerships.

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