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Finance et marchés · 18/07/20031 min de lecture
Reduction of Tax Attributes Due to Discharge of Indebtedness
Traduction automatique locale · Langue originale de la source
Résumé
In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations relating to the reduction of tax attributes under sections 108 and 1017 of the Internal Revenue Code. The temporary regulations affect taxpayers that exclude discharge of indebtedness income from gross income under section 108. The text of those regulations also serves as the text of these proposed regulations.
Langue originale de la source: Federal Register — Department of the TreasuryOuvrir le communiqué original →