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金融・市場 · 1994/2/281 分で読めます
Regulations Under Section 446 of the Internal Revenue Code of 1986; Application of Section 446 With Respect to Notional Principal Contracts; Correction
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概要
This document contains corrections to the final regulations (TD 8491), which were published in the Federal Register for Thursday, October 14, 1993 (58 FR 53125). The final regulations relate to the timing of income and deductions with respect to notional principal contracts.
情報源の原言語: Federal Register — Department of the Treasury原文の発表を開く →