Regulacje i polityka gospodarcza · 27/12/2006

IRS Corrects Proposed Rule on Section 987 Qualified Business Unit Income and Loss

The IRS has issued corrections to a proposed rule regarding the determination of income or loss for taxpayers with respect to a section 987 qualified business unit, addressing timing, amount, character, and source of any section 987 gain or loss, following a September 7, 2006, Federal Register publication.