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Finance et marchés · 24/04/20121 min de lecture
Treatment of Gain Recognized With Respect to Stock in Certain Foreign Corporations Upon Distributions
Traduction automatique locale · Langue originale de la source
Résumé
This document contains final regulations relating to the characterization of gain recognized with respect to stock in certain foreign corporations upon distributions. The regulations finalize proposed regulations and remove temporary regulations that characterize gain recognized with respect to stock in foreign corporations upon distributions as a deemed dividend in certain situations. The regulations affect certain persons that recognize gain with respect to stock in connection with the receipt of a distribution of property from a foreign corporation.
Langue originale de la source: Federal Register — Department of the TreasuryOuvrir le communiqué original →