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 · 2018/12/311 分で読めます
Reissuance of State or Local Bonds
ローカル自動翻訳 · 情報源の原言語
概要
This document contains proposed regulations that address when tax-exempt bonds are treated as retired for purposes of section 103 and sections 141 through 150 of the Internal Revenue Code (Code). The proposed regulations are necessary to unify and to clarify existing guidance on this subject. The proposed regulations affect State and local governments that issue tax-exempt bonds.
情報源の原言語: Federal Register — Department of the Treasury原文の発表を開く →