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Finance et marchés · 21/03/19961 min de lecture
Certain Transfers of Domestic Stock or Securities by U.S. Persons to Foreign Corporations; Correction
Traduction automatique locale · Langue originale de la source
Résumé
This document contains a correction to temporary regulations (TD 8638), which were published in the Federal Register Tuesday, December 26, 1995 (60 FR 66739), that amend the Income Tax Regulations with respect to certain transfers of stock or securities of domestic corporations by United States persons to foreign corporations pursuant to the corporate organization, reorganization, or liquidation provisions of the Internal Revenue Code. The temporary regulations also remove certain parts of the existing temporary regulations regarding transfers by U.S. persons of stock or securities of both domestic and foreign corporations.
Langue originale de la source: Federal Register — Department of the TreasuryOuvrir le communiqué original →