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금융 및 시장 · 2018. 12. 27.1 분 읽기
Gain or Loss of Foreign Persons From Sale or Exchange of Certain Partnership Interests
로컬 자동 번역 · 원본 출처 언어
요약
This document contains proposed regulations implementing section 864(c)(8) of the Internal Revenue Code. The proposed regulations affect certain foreign persons that recognize gain or loss from the sale or exchange of an interest in a partnership that is engaged in a trade or business within the United States. The proposed regulations also affect partnerships that, directly or indirectly, have foreign persons as partners.
원본 출처 언어: Federal Register — Department of the Treasury원문 발표 열기 →