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 · 2013/12/311 分で読めます
Taxation of U.S. Persons That Are Shareholders of Section 1291 Funds
ローカル自動翻訳 · 情報源の原言語
概要
This document withdraws a portion of a proposed rulemaking (INTL-656-87, REG-209054-87) published in the Federal Register on April 1, 1992. The withdrawn portion relates to the definitions of the terms pedigreed QEF, section 1291 fund, shareholder, and indirect shareholder, and to annual information reporting requirements applicable to certain shareholders of passive foreign investment companies (PFICs).
情報源の原言語: Federal Register — Department of the Treasury原文の発表を開く →