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Finanzen & Märkte · 28.12.20231 Min. Lesezeit
Bad Debt Deductions for Regulated Financial Companies and Members of Regulated Financial Groups
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Zusammenfassung
This document contains proposed regulations that would provide guidance regarding whether a debt instrument is worthless for Federal income tax purposes. The proposed regulations are necessary to update the standard for determining when a debt instrument held by a regulated financial company or a member of a regulated financial group will be conclusively presumed to be worthless. The proposed regulations will affect regulated financial companies and members of regulated financial groups that hold debt instruments.
Originalsprache der Quelle: Federal Register — Department of the TreasuryOriginalquelle öffnen →