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금융 및 시장 · 2021. 3. 5.1 분 읽기
Guidance on Passive Foreign Investment Companies and the Treatment of Qualified Improvement Property Under the Alternative Depreciation System for Purposes of Sections 250(b) and 951A(d); Correction
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요약
This document contains a correction to a notice of proposed rulemaking (REG-111950-20) that was published in the Federal Register on January 15, 2021. The proposed regulations regarding the determination of whether a foreign corporation is treated as a passive foreign investment company ("PFIC") for purposes of the Internal Revenue Code ("Code").
원본 출처 언어: Federal Register — Department of the Treasury원문 발표 열기 →