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 · 2016/6/101 分で読めます
Guidance Under Section 108(a) Concerning the Exclusion of Section 61(a)(12) Discharge of Indebtedness Income of a Grantor Trust or a Disregarded Entity
ローカル自動翻訳 · 情報源の原言語
概要
This document contains final regulations relating to the exclusion from gross income of discharge of indebtedness income of a grantor trust or an entity that is disregarded as an entity separate from its owner. These final regulations provide rules regarding the term "taxpayer" for purposes of applying the exclusion from gross income of discharge of indebtedness income of a grantor trust or a disregarded entity. These final regulations affect grantor trusts, disregarded entities, and their owners.
情報源の原言語: Federal Register — Department of the Treasury原文の発表を開く →