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 · 2021/9/221 分で読めます
Treatment of Distributions of Property From a Corporation to a Shareholder
ローカル自動翻訳 · 情報源の原言語
概要
This document contains final regulations under section 301 of the Internal Revenue Code of 1986 (Code). These regulations update existing regulations under section 301 to reflect statutory changes made by the Technical and Miscellaneous Revenue Act of 1988, which changes provide that the amount of a distribution of property made by a corporation to its shareholder is the fair market value of the distributed property. The regulations affect shareholders that receive a distribution of property from a corporation.
情報源の原言語: Federal Register — Department of the Treasury原文の発表を開く →