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Finanzas y mercados · 20/10/20111 min de lectura
Guidance Regarding the Treatment of Stock of a Controlled Corporation Under Section 355(a)(3)(B)
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Resumen
This document contains final regulations regarding the distribution of stock of a controlled corporation acquired in a transaction described in section 355(a)(3)(B) of the Internal Revenue Code (Code). This action is necessary in light of amendments to section 355(b). These final regulations will affect corporations and their shareholders.
Idioma original de la fuente: Federal Register — Department of the TreasuryAbrir el comunicado original →