この記事の翻訳を準備しています。それまでの間、英語の原文を表示します。
金融・市場 · 1995/12/211 分で読めます
Treatment of Acquisition of Certain Financial Institutions; Certain Tax Consequences of Federal Financial Assistance to Financial Institutions
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概要
This document contains final regulations relating to Federal financial assistance, as defined in section 597(c) of the Internal Revenue Code, that is received by a financially troubled bank or thrift institution, and to acquisitions of financially troubled bank or thrift institutions in which Federal financial assistance is provided. This document also contains final regulations under section 7507. These regulations provide guidance concerning the proper tax treatment of various transactions involving the receipt of Federal financial assistance.
情報源の原言語: Federal Register — Department of the Treasury原文の発表を開く →