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 · 2021/3/51 分で読めます
Guidance on Passive Foreign Investment Companies and the Treatment of Qualified Improvement Property Under the Alternative Depreciation System for Purposes of Sections 250(b) and 951A(d); Correction
ローカル自動翻訳 · 情報源の原言語
概要
This document contains a correction to a notice of proposed rulemaking (REG-111950-20) that was published in the Federal Register on January 15, 2021. The proposed regulations regarding the determination of whether a foreign corporation is treated as a passive foreign investment company ("PFIC") for purposes of the Internal Revenue Code ("Code").
情報源の原言語: Federal Register — Department of the Treasury原文の発表を開く →