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Finance et marchés · 31/12/20131 min de lecture
Taxation of U.S. Persons That Are Shareholders of Section 1291 Funds
Traduction automatique locale · Langue originale de la source
Résumé
This document withdraws a portion of a proposed rulemaking (INTL-656-87, REG-209054-87) published in the Federal Register on April 1, 1992. The withdrawn portion relates to the definitions of the terms pedigreed QEF, section 1291 fund, shareholder, and indirect shareholder, and to annual information reporting requirements applicable to certain shareholders of passive foreign investment companies (PFICs).
Langue originale de la source: Federal Register — Department of the TreasuryOuvrir le communiqué original →