이 기사의 번역을 준비하고 있습니다. 그동안 영어 원문을 임시로 표시합니다.
금융 및 시장 · 2016. 12. 28.1 분 읽기
United States Property Held by Controlled Foreign Corporations in Transactions Involving Partnerships; Rents and Royalties Derived in the Active Conduct of a Trade or Business; Correction
로컬 자동 번역 · 원본 출처 언어
요약
This document contains corrections to the final regulations (TD 9792) that were published in the Federal Register on Thursday, November 3, 2016 (81 FR 76497). The final regulations provide rules regarding the treatment as United States property of property held by a controlled foreign corporation (CFC) in connection with certain transactions involving partnerships.
원본 출처 언어: Federal Register — Department of the Treasury원문 발표 열기 →