Finanse publiczne · 9.07.2003

Effect of Elections in Certain Multi-Step Transactions

In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations that give effect to section 338(h)(10) elections made in certain multi-step transactions. The text of the temporary regulations published in this issue of the Federal Register also serves as the text of these proposed regulations.

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

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