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Finance et marchés · 16/04/20121 min de lecture
Allocation of Earnings and Profits in Tax-Free Transfers From One Corporation to Another
Traduction automatique locale · Langue originale de la source
Résumé
This document contains proposed regulations under section 312 of the Internal Revenue Code (Code). The proposed regulations clarify the regulations under section 312 regarding the allocation of earnings and profits in tax-free transfers from one corporation to another. The proposed regulations affect corporations involved in these transfers and their shareholders.
Langue originale de la source: Federal Register — Department of the TreasuryOuvrir le communiqué original →