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금융 및 시장 · 2020. 11. 6.1 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 regulations that provide guidance for 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 regulations also affect partnerships that, directly or indirectly, have foreign persons as partners.
원본 출처 언어: Federal Register — Department of the Treasury원문 발표 열기 →