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Finanse publiczne · 13/05/2019

IRS Issues Final Regulations on Section 987 Gain or Loss Recognition and Deferral

The IRS has released final regulations on the recognition and deferral of foreign currency gain or loss for qualified business units (QBUs) subject to Section 987, affecting taxpayers that own certain QBUs.

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