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 · 1997/2/181 分で読めます
Treatment of Shareholders of Certain Passive Foreign Investment Companies; Correction
ローカル自動翻訳 · 情報源の原言語
概要
This document contains a correction to final regulations (TD 8701) which were published in the Federal Register on Friday, December 27, 1996 (61 FR 68149). The final regulations provide rules for making a deemed sale or deemed dividend election to purge a shareholder's holding period of stock of a PFIC of those taxable years during which the PFIC was not a QEF.
情報源の原言語: Federal Register — Department of the Treasury原文の発表を開く →