Cette traduction est en cours de préparation. En attendant, nous affichons temporairement la version originale en anglais.
Finance et marchés · 26/12/19951 min de lecture
Certain Transfers of Domestic Stock or Securities by U.S. Persons to Foreign Corporations
Traduction automatique locale · Langue originale de la source
Résumé
In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations revising the rules under section 367(a) with respect to certain transfers of stock or securities of domestic corporations by United States persons pursuant to the corporate organization, reorganization or liquidation provisions of the Internal Revenue Code. The text of those temporary regulations also serves as the text of these proposed regulations. This document also provides notice of a public hearing on these proposed regulations.
Langue originale de la source: Federal Register — Department of the TreasuryOuvrir le communiqué original →