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 · 2017/1/181 分で読めます
Certain Transfers of Property to Regulated Investment Companies [RICs] and Real Estate Investment Trusts [REITs]
ローカル自動翻訳 · 情報源の原言語
概要
This document contains final regulations effecting the repeal of the General Utilities doctrine by the Tax Reform Act of 1986. The final regulations address the length of time during which a RIC or a REIT may be subject to corporate level tax on certain dispositions of property. The final regulations affect RICs and REITs.
情報源の原言語: Federal Register — Department of the Treasury原文の発表を開く →