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Finance et marchés · 20/10/20111 min de lecture
Guidance Regarding the Treatment of Stock of a Controlled Corporation Under Section 355(a)(3)(B)
Traduction automatique locale · Langue originale de la source
Résumé
This document contains final regulations regarding the distribution of stock of a controlled corporation acquired in a transaction described in section 355(a)(3)(B) of the Internal Revenue Code (Code). This action is necessary in light of amendments to section 355(b). These final regulations will affect corporations and their shareholders.
Langue originale de la source: Federal Register — Department of the TreasuryOuvrir le communiqué original →