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 · 2012/4/161 分で読めます
Allocation of Earnings and Profits in Tax-Free Transfers From One Corporation to Another
ローカル自動翻訳 · 情報源の原言語
概要
This document contains proposed regulations under section 312 of the Internal Revenue Code (Code). The proposed regulations clarify the regulations under section 312 regarding the allocation of earnings and profits in tax-free transfers from one corporation to another. The proposed regulations affect corporations involved in these transfers and their shareholders.
情報源の原言語: Federal Register — Department of the Treasury原文の発表を開く →