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Finance et marchés · 23/09/20161 min de lecture
Income Inclusion When Lessee Treated as Having Acquired Investment Credit Property; Correction
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Résumé
This document contains a correction to temporary regulations (TD 9776) that were published in the Federal Register on July 22, 2016 (81 FR 47701). The temporary regulations provide guidance regarding the income inclusion rules under section 50(d)(5) of the Internal Revenue Code (Code) that are applicable to a lessee of investment credit property when a lessor of such property elects to treat the lessee as having acquired the property.
Langue originale de la source: Federal Register — Department of the TreasuryOuvrir le communiqué original →