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Finanzas y mercados · 16/4/20121 min de lectura
Allocation of Earnings and Profits in Tax-Free Transfers From One Corporation to Another
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Resumen
This document contains proposed regulations under section 312 of the Internal Revenue Code (Code). The proposed regulations clarify the regulations under section 312 regarding the allocation of earnings and profits in tax-free transfers from one corporation to another. The proposed regulations affect corporations involved in these transfers and their shareholders.
Idioma original de la fuente: Federal Register — Department of the TreasuryAbrir el comunicado original →