Cette traduction est en cours de préparation. En attendant, nous affichons temporairement la version originale en anglais.
Réglementation et droit · 28/12/19991 min de lecture
Return Requirement for United States Persons Acquiring or Disposing of an Interest in a Foreign Partnership, or Whose Proportional Interest in a Foreign Partnership Changes
Traduction automatique locale · Langue originale de la source
Résumé
This document contains final regulations under section 6046A of the Internal Revenue Code relating to the requirement that United States persons, in certain circumstances, file a return if they acquire or dispose of an interest in a foreign partnership, or if their proportional interest in a foreign partnership changes.
Langue originale de la source: Federal Register — All DocumentsOuvrir le communiqué original →