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Finanzen & Märkte · 18.7.20031 Min. Lesezeit
Reduction of Tax Attributes Due to Discharge of Indebtedness
Lokale automatische Übersetzung · Originalsprache der Quelle
Zusammenfassung
This document contains regulations relating to the reduction of tax attributes under sections 108 and 1017 of the Internal Revenue Code. These temporary regulations affect taxpayers that exclude discharge of indebtedness income from gross income under section 108. The text of the temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section in this issue of the Federal Register.
Originalsprache der Quelle: Federal Register — Department of the TreasuryOriginalquelle öffnen →