Cette traduction est en cours de préparation. En attendant, nous affichons temporairement la version originale en anglais.
Finance et marchés · 19/01/20171 min de lecture
Transfers of Certain Property by U.S. Persons to Partnerships With Related Foreign Partners
Traduction automatique locale · Langue originale de la source
Résumé
In the Rules and Regulations section of this issue of the Federal Register, temporary regulations are being issued under sections 197, 704, 721(c), and 6038B of the Internal Revenue Code (Code) that address transfers of appreciated property by U.S. persons to partnerships with foreign partners related to the transferor. The temporary regulations affect U.S. partners in domestic or foreign partnerships. The text of the temporary regulations also serves as the text of these proposed regulations.
Langue originale de la source: Federal Register — Department of the TreasuryOuvrir le communiqué original →