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금융 및 시장 · 1997. 2. 18.1 분 읽기
Treatment of Shareholders of Certain Passive Foreign Investment Companies; Correction
로컬 자동 번역 · 원본 출처 언어
요약
This document contains a correction to final regulations (TD 8701) which were published in the Federal Register on Friday, December 27, 1996 (61 FR 68149). The final regulations provide rules for making a deemed sale or deemed dividend election to purge a shareholder's holding period of stock of a PFIC of those taxable years during which the PFIC was not a QEF.
원본 출처 언어: Federal Register — Department of the Treasury원문 발표 열기 →