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Finanzas y mercados · 31/12/20131 min de lectura
Taxation of U.S. Persons That Are Shareholders of Section 1291 Funds
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Resumen
This document withdraws a portion of a proposed rulemaking (INTL-656-87, REG-209054-87) published in the Federal Register on April 1, 1992. The withdrawn portion relates to the definitions of the terms pedigreed QEF, section 1291 fund, shareholder, and indirect shareholder, and to annual information reporting requirements applicable to certain shareholders of passive foreign investment companies (PFICs).
Idioma original de la fuente: Federal Register — Department of the TreasuryAbrir el comunicado original →