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Finanza e mercati · 01/04/20191 min di lettura
Corporate Reorganizations; Guidance on the Measurement of Continuity of Interest
Traduzione automatica locale · Lingua originale della fonte
Riepilogo
This document withdraws a notice of proposed rulemaking that would have provided guidance on how to determine whether certain transactions satisfy the continuity of interest (COI) requirement under Sec. 1.368-1(e), applicable to certain corporate reorganizations described in section 368 of the Internal Revenue Code of 1986 (Code). The proposed regulations being withdrawn would have affected corporations and their shareholders.
Lingua originale della fonte: Federal Register — Department of the TreasuryApri il comunicato originale →