Finanse publiczne · 03/07/2013

IRS Issues Final Regulations on Section 108(i) for Partnerships and S Corporations

The Internal Revenue Service (IRS) has released final regulations on the application of Section 108(i) of the Internal Revenue Code to partnerships and S corporations, affecting the treatment of debt reacquisitions from 2009 to 2010.

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

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