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금융 및 시장 · 2020. 5. 14.1 분 읽기
The Treatment of Certain Interests in Corporations as Stock or Indebtedness
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요약
This document contains final regulations regarding the treatment of certain interests in corporations as stock or indebtedness. The final regulations generally affect corporations, including those that are partners of certain partnerships, when those corporations or partnerships issue purported indebtedness to related corporations or partnerships.
원본 출처 언어: Federal Register — Department of the Treasury원문 발표 열기 →