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금융 및 시장 · 2019. 10. 9.1 분 읽기
Taxable Year of Income Inclusion Under an Accrual Method of Accounting; Correction
로컬 자동 번역 · 원본 출처 언어
요약
This document contains a correction to a notice of proposed rulemaking (REG-104870-18) that was published in the Federal Register on September 9, 2019. The proposed regulations are regarding the timing of income inclusion under section 451 of the Internal Revenue Code. The proposed regulations reflect changes made by the Tax Cuts and Jobs Act.
원본 출처 언어: Federal Register — Department of the Treasury원문 발표 열기 →