이 기사의 번역을 준비하고 있습니다. 그동안 영어 원문을 임시로 표시합니다.
금융 및 시장 · 2016. 10. 21.1 분 읽기
Treatment of Certain Interests in Corporations as Stock or Indebtedness
로컬 자동 번역 · 원본 출처 언어
요약
This document contains final and temporary regulations under section 385 of the Internal Revenue Code (Code) that establish threshold documentation requirements that ordinarily must be satisfied in order for certain related-party interests in a corporation to be treated as indebtedness for federal tax purposes, and treat as stock certain related-party interests that otherwise would be treated as indebtedness for federal tax purposes. The final and temporary regulations generally affect corporations, including those that are partners of certain partnerships, when those corporations or partnerships issue purported indebtedness to related corporations or partnerships.
원본 출처 언어: Federal Register — Department of the Treasury원문 발표 열기 →