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 · 2011/4/131 分で読めます
Guidance Under Section 108(a) Concerning the Exclusion of Section 61(a)(12) Discharge of Indebtedness Income of a Grantor Trust or a Disregarded Entity
ローカル自動翻訳 · 情報源の原言語
概要
This document contains proposed regulations relating to the exclusion from gross income under section 108(a) of discharge of indebtedness income of a grantor trust or an entity that is disregarded as an entity separate from its owner. The proposed regulations provide rules regarding the term "taxpayer" for purposes of applying section 108 to discharge of indebtedness income of a grantor trust or a disregarded entity. The proposed regulations affect grantor trusts, disregarded entities, and their owners.
情報源の原言語: Federal Register — Department of the Treasury原文の発表を開く →