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 · 2016/9/231 分で読めます
Income Inclusion When Lessee Treated as Having Acquired Investment Credit Property; Correction
ローカル自動翻訳 · 情報源の原言語
概要
This document contains a correction to temporary regulations (TD 9776) that were published in the Federal Register on July 22, 2016 (81 FR 47701). The temporary regulations provide guidance regarding the income inclusion rules under section 50(d)(5) of the Internal Revenue Code (Code) that are applicable to a lessee of investment credit property when a lessor of such property elects to treat the lessee as having acquired the property.
情報源の原言語: Federal Register — Department of the Treasury原文の発表を開く →