金融・市場 · 2017/1/241 分で読めます
Treatment of Certain Interests in Corporations as Stock or Indebtedness; Correction.
ローカル自動翻訳 · 情報源の原言語
概要
This document contains corrections to the final and temporary regulations (T.D. 9790) that were published in the Federal Register on Friday, October 21, 2016 (81 FR 72858). The regulations relate to the determination of whether an interest in a corporation is treated as stock or indebtedness for all purposes of the Internal Revenue Code.