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Finanzen & Märkte · 13.12.20161 Min. Lesezeit
Treatment of Certain Domestic Entities Disregarded as Separate From Their Owners as Corporations for Purposes of Section 6038A
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Zusammenfassung
This document contains final regulations that treat a domestic disregarded entity wholly owned by a foreign person as a domestic corporation separate from its owner for the limited purposes of the reporting, record maintenance and associated compliance requirements that apply to 25 percent foreign-owned domestic corporations under section 6038A of the Internal Revenue Code.
Originalsprache der Quelle: Federal Register — Department of the TreasuryOriginalquelle öffnen →