Regulacje i polityka gospodarcza · 15/09/2000

IRS Invites Public Comment on Proposed Collection of Revenue Procedure 97-43 and Revenue Ruling 97-39

The US Department of the Treasury is seeking public feedback on two proposed information collections: Revenue Procedure 97-43, which outlines procedures for electing out of exemptions under Section 1.475(c)-1, and Revenue Ruling 97-39, which explains the mark-to-market accounting method for dealers in securities, as required by the Paperwork Reduction Act of 1995.