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 · 1995/1/61 分で読めます
Computation of Foreign Taxes Deemed Paid Under Section 902 Pursuant to a Pooling Mechanism for Undistributed Earnings and Foreign Taxes
ローカル自動翻訳 · 情報源の原言語
概要
This document contains proposed income tax regulations relating to the computation of foreign taxes deemed paid under section 902. Changes to the applicable law were made by the Tax Reform Act of 1986 and by the Technical and Miscellaneous Revenue Act of 1988 (TAMRA). These regulations would provide guidance needed to comply with these changes and affect foreign corporations and their United States corporate shareholders.
情報源の原言語: Federal Register — Department of the Treasury原文の発表を開く →