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금융 및 시장 · 2003. 7. 18.1 분 읽기
Reduction of Tax Attributes Due to Discharge of Indebtedness
로컬 자동 번역 · 원본 출처 언어
요약
In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations relating to the reduction of tax attributes under sections 108 and 1017 of the Internal Revenue Code. The temporary regulations affect taxpayers that exclude discharge of indebtedness income from gross income under section 108. The text of those regulations also serves as the text of these proposed regulations.
원본 출처 언어: Federal Register — Department of the Treasury원문 발표 열기 →