Cette traduction est en cours de préparation. En attendant, nous affichons temporairement la version originale en anglais.
Finance et marchés · 18/01/20171 min de lecture
Certain Transfers of Property to Regulated Investment Companies [RICs] and Real Estate Investment Trusts [REITs]
Traduction automatique locale · Langue originale de la source
Résumé
This document contains final regulations effecting the repeal of the General Utilities doctrine by the Tax Reform Act of 1986. The final regulations address the length of time during which a RIC or a REIT may be subject to corporate level tax on certain dispositions of property. The final regulations affect RICs and REITs.
Langue originale de la source: Federal Register — Department of the TreasuryOuvrir le communiqué original →