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Finanse publiczne · 26/02/2010

IRS Clarifies Rules on Controlled Corporations to Avoid Section 304

The IRS has released corrections to regulations regarding transactions subject to Section 304, clarifying rules on controlled corporations to avoid application of the section, and correcting errors in the December 30, 2009, Federal Register publication (74 FR 69021).

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