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Réglementation et droit · 01/11/19991 min de lecture
Removal of Regulations Providing Guidance Under Subpart F, Relating to Partnerships and Branches; Correction
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Résumé
This document contains corrections to the temporary and final regulations (TD 8827), which were published in the Federal Register on Tuesday, July 13, 1999, (64 FR 37677). The regulations relate to the treatment under subpart F of certain payments involving branches of a controlled foreign corporation that are treated as separate entities for foreign tax purposes or partnerships in which CFC's are partners.
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