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금융 및 시장 · 2016. 1. 20.1 분 읽기
Treatment of Certain Transfers of Property of Foreign Corporations; Hearing
로컬 자동 번역 · 원본 출처 언어
요약
This document provides notice of public hearing on the proposed regulations relating to certain transfers of property by United States persons to foreign corporations. The proposed regulations affect United States persons that transfer certain property, including foreign goodwill and going concern value, to foreign corporations in non-recognition transactions described in section 367 of the Internal Revenue Code.
원본 출처 언어: Federal Register — Department of the Treasury원문 발표 열기 →