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
Certain Transfers of Property to Regulated Investment Companies [RICs] and Real Estate Investment Trusts [REITs]
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概要
This document contains proposed amendments to regulations under section 337(d) of the Internal Revenue Code. The proposed regulations provide guidance concerning certain transfers of property from a C corporation to a Regulated Investment Company (RIC) or a Real Estate Investment Trust (REIT) and will affect the parties to such transactions. This document also invites comments from the public regarding these proposed regulations.
情報源の原言語: Federal Register — Department of the Treasury原文の発表を開く →