이 기사의 번역을 준비하고 있습니다. 그동안 영어 원문을 임시로 표시합니다.
금융 및 시장 · 2011. 4. 13.1 분 읽기
Guidance Under Section 108(a) Concerning the Exclusion of Section 61(a)(12) Discharge of Indebtedness Income of a Grantor Trust or a Disregarded Entity
로컬 자동 번역 · 원본 출처 언어
요약
This document contains proposed regulations relating to the exclusion from gross income under section 108(a) of discharge of indebtedness income of a grantor trust or an entity that is disregarded as an entity separate from its owner. The proposed regulations provide rules regarding the term "taxpayer" for purposes of applying section 108 to discharge of indebtedness income of a grantor trust or a disregarded entity. The proposed regulations affect grantor trusts, disregarded entities, and their owners.
원본 출처 언어: Federal Register — Department of the Treasury원문 발표 열기 →