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금융 및 시장 · 1995. 3. 3.1 분 읽기
Computation of Foreign Taxes Deemed Paid Under Section 902 Pursuant to a Pooling Mechanism for Undistributed Earnings and Foreign Taxes; Correction
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요약
This document contains corrections to the notice of proposed rulemaking [INTL-933-86] which was published in the Federal Register for Friday, January 6, 1995 (60 FR 2049). The proposed regulations relate to the computation of foreign taxes deemed paid by a domestic corporate shareholder owning at least 10 percent of the voting stock of the foreign corporation.
원본 출처 언어: Federal Register — Department of the Treasury원문 발표 열기 →