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 · 2017/1/191 分で読めます
Transfers of Certain Property by U.S. Persons to Partnerships With Related Foreign Partners
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, temporary regulations are being issued under sections 197, 704, 721(c), and 6038B of the Internal Revenue Code (Code) that address transfers of appreciated property by U.S. persons to partnerships with foreign partners related to the transferor. The temporary regulations affect U.S. partners in domestic or foreign partnerships. The text of the temporary 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 →