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Finance et marchés · 01/04/20191 min de lecture
Corporate Reorganizations; Guidance on the Measurement of Continuity of Interest
Traduction automatique locale · Langue originale de la source
Résumé
This document withdraws a notice of proposed rulemaking that would have provided guidance on how to determine whether certain transactions satisfy the continuity of interest (COI) requirement under Sec. 1.368-1(e), applicable to certain corporate reorganizations described in section 368 of the Internal Revenue Code of 1986 (Code). The proposed regulations being withdrawn would have affected corporations and their shareholders.
Langue originale de la source: Federal Register — Department of the TreasuryOuvrir le communiqué original →