金融・市場 · 1997/10/141 分で読めます
Withholding on Interest in the Case of Sales of Obligations Between Interest Payment Dates
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概要
This notice of proposed rulemaking provides guidance regarding the obligation to withhold on interest paid with respect to obligations in the case of the sale of obligations between interest payment dates. These regulations would affect United States and foreign withholding agents and recipients. This document also provides notice of a public hearing on these proposed regulations.