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Finance et marchés · 18/02/19971 min de lecture
Treatment of Shareholders of Certain Passive Foreign Investment Companies; Correction
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Résumé
This document contains a correction to final regulations (TD 8701) which were published in the Federal Register on Friday, December 27, 1996 (61 FR 68149). The final regulations provide rules for making a deemed sale or deemed dividend election to purge a shareholder's holding period of stock of a PFIC of those taxable years during which the PFIC was not a QEF.
Langue originale de la source: Federal Register — Department of the TreasuryOuvrir le communiqué original →