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Finance et marchés · 21/06/20161 min de lecture
Treatment of a Certain Interests in Corporations as Stock or Indebtedness; Hearing
Traduction automatique locale · Langue originale de la source
Résumé
This document provides a notice of public hearing on proposed regulations under section 385 of the Internal Revenue Code that would authorize the Commissioner to treat certain related-party interests in a corporation as indebtedness in part and stock in part for federal tax purposes, and establish threshold documentation requirements that must be satisfied in order for certain related-party interests in a corporation to be treated as indebtedness for federal tax purposes. The proposed regulations also would treat as stock certain related-party interests that otherwise would be treated as indebtedness for federal tax purposes.
Langue originale de la source: Federal Register — Department of the TreasuryOuvrir le communiqué original →