Esta traducción se está preparando. Mientras tanto, mostramos temporalmente la versión original en inglés.
Finanzas y mercados · 10/6/20161 min de lectura
Guidance Under Section 108(a) Concerning the Exclusion of Section 61(a)(12) Discharge of Indebtedness Income of a Grantor Trust or a Disregarded Entity
Traducción automática local · Idioma original de la fuente
Resumen
This document contains final regulations relating to the exclusion from gross income of discharge of indebtedness income of a grantor trust or an entity that is disregarded as an entity separate from its owner. These final regulations provide rules regarding the term "taxpayer" for purposes of applying the exclusion from gross income of discharge of indebtedness income of a grantor trust or a disregarded entity. These final regulations affect grantor trusts, disregarded entities, and their owners.
Idioma original de la fuente: Federal Register — Department of the TreasuryAbrir el comunicado original →