金融・市場 · 2025/1/171 分で読めます
Taxable Income or Loss and Currency Gain or Loss With Respect to a Qualified Business Unit; Correction
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概要
This document includes corrections to a final regulation (Treasury Decision 10016) published in the Federal Register on Wednesday, December 11, 2024. Treasury Decision 10016 contained final regulations relating to the determination of taxable income or loss and foreign currency gain or loss with the respect to a qualified business unit.