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 · 1995/10/271 分で読めます
Continuity of Interest in Transfer of Target Assets After Qualified Stock Purchase of Target
ローカル自動翻訳 · 情報源の原言語
概要
This document prescribes final regulations under section 338 of the Internal Revenue Code regarding the transfer of target assets to the purchasing corporation or another member of the same affiliated group as the purchasing corporation after a qualified stock purchase (QSP) of target stock, if a section 338 election is not made. These regulations provide guidance to parties to such transfers.
情報源の原言語: Federal Register — Department of the Treasury原文の発表を開く →