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 · 2024/12/111 分で読めます
Taxable Income or Loss and Currency Gain or Loss With Respect to a Qualified Business Unit
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概要
This document contains final regulations relating to the determination of taxable income or loss and foreign currency gain or loss with respect to a qualified business unit. These final regulations include an election to treat all items of a qualified business unit as marked items (subject to a loss suspension rule), an election to recognize all foreign currency gain or loss with respect to a qualified business unit on an annual basis, and a new transition rule.
情報源の原言語: Federal Register — Department of the Treasury原文の発表を開く →