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 · 2016/12/131 分で読めます
Treatment of Certain Domestic Entities Disregarded as Separate From Their Owners as Corporations for Purposes of Section 6038A
ローカル自動翻訳 · 情報源の原言語
概要
This document contains final regulations that treat a domestic disregarded entity wholly owned by a foreign person as a domestic corporation separate from its owner for the limited purposes of the reporting, record maintenance and associated compliance requirements that apply to 25 percent foreign-owned domestic corporations under section 6038A of the Internal Revenue Code.
情報源の原言語: Federal Register — Department of the Treasury原文の発表を開く →