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 · 2018/12/271 分で読めます
Gain or Loss of Foreign Persons From Sale or Exchange of Certain Partnership Interests
ローカル自動翻訳 · 情報源の原言語
概要
This document contains proposed regulations implementing section 864(c)(8) of the Internal Revenue Code. The proposed regulations affect certain foreign persons that recognize gain or loss from the sale or exchange of an interest in a partnership that is engaged in a trade or business within the United States. The proposed regulations also affect partnerships that, directly or indirectly, have foreign persons as partners.
情報源の原言語: Federal Register — Department of the Treasury原文の発表を開く →