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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
This document contains regulations relating to the reduction of tax attributes under sections 108 and 1017 of the Internal Revenue Code. These temporary regulations affect taxpayers that exclude discharge of indebtedness income from gross income under section 108. The text of the temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section in this issue of the Federal Register.
Langue originale de la source: Federal Register — Department of the TreasuryOuvrir le communiqué original →