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Finance et marchés · 28/12/20231 min de lecture
Bad Debt Deductions for Regulated Financial Companies and Members of Regulated Financial Groups
Traduction automatique locale · Langue originale de la source
Résumé
This document contains proposed regulations that would provide guidance regarding whether a debt instrument is worthless for Federal income tax purposes. The proposed regulations are necessary to update the standard for determining when a debt instrument held by a regulated financial company or a member of a regulated financial group will be conclusively presumed to be worthless. The proposed regulations will affect regulated financial companies and members of regulated financial groups that hold debt instruments.
Langue originale de la source: Federal Register — Department of the TreasuryOuvrir le communiqué original →