Finanse publiczne · 6.12.1994
Nonbank Trustee Net Worth Requirements
In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations relating to nonbank trustees and the adequacy of net worth requirements of Sec. 1.401-12(n) (6) and (7) of the Income Tax Regulations. The text of those temporary regulations also serves as the text of these proposed regulations.