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금융 및 시장 · 2017. 1. 24.1 분 읽기
Treatment of Certain Interests in Corporations as Stock or Indebtedness; Correction.
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요약
This document contains corrections to the final and temporary regulations (T.D. 9790) that were published in the Federal Register on Friday, October 21, 2016 (81 FR 72858). The regulations relate to the determination of whether an interest in a corporation is treated as stock or indebtedness for all purposes of the Internal Revenue Code.
원본 출처 언어: Federal Register — Department of the Treasury원문 발표 열기 →