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 · 2019/4/11 分で読めます
Corporate Reorganizations; Guidance on the Measurement of Continuity of Interest
ローカル自動翻訳 · 情報源の原言語
概要
This document withdraws a notice of proposed rulemaking that would have provided guidance on how to determine whether certain transactions satisfy the continuity of interest (COI) requirement under Sec. 1.368-1(e), applicable to certain corporate reorganizations described in section 368 of the Internal Revenue Code of 1986 (Code). The proposed regulations being withdrawn would have affected corporations and their shareholders.
情報源の原言語: Federal Register — Department of the Treasury原文の発表を開く →