Questa traduzione è in preparazione. Nel frattempo mostriamo temporaneamente la versione originale in inglese.
Finanza e mercati · 19/01/20171 min di lettura
Transfers of Certain Property by U.S. Persons to Partnerships With Related Foreign Partners
Traduzione automatica locale · Lingua originale della fonte
Riepilogo
In the Rules and Regulations section of this issue of the Federal Register, temporary regulations are being issued under sections 197, 704, 721(c), and 6038B of the Internal Revenue Code (Code) that address transfers of appreciated property by U.S. persons to partnerships with foreign partners related to the transferor. The temporary regulations affect U.S. partners in domestic or foreign partnerships. The text of the temporary regulations also serves as the text of these proposed regulations.
Lingua originale della fonte: Federal Register — Department of the TreasuryApri il comunicato originale →