Finanse publiczne · 28/08/2013
Regulations Enabling Elections for Certain Transactions Under Section 336(e); Correction
The IRS has issued corrections to final regulations published on May 15, 2013, that provide guidance on section 336(e) of the Internal Revenue Code, allowing corporations to elect to treat certain transactions as sales of underlying assets.
Source: Federal Register — Department of the TreasuryOpen original release →