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 · 2003/7/181 分で読めます
Reduction of Tax Attributes Due to Discharge of Indebtedness
ローカル自動翻訳 · 情報源の原言語
概要
In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations relating to the reduction of tax attributes under sections 108 and 1017 of the Internal Revenue Code. The temporary regulations affect taxpayers that exclude discharge of indebtedness income from gross income under section 108. The text of those regulations also serves as the text of these proposed regulations.
情報源の原言語: Federal Register — Department of the Treasury原文の発表を開く →