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금융 및 시장 · 2012. 4. 24.1 분 읽기
Treatment of Gain Recognized With Respect to Stock in Certain Foreign Corporations Upon Distributions
로컬 자동 번역 · 원본 출처 언어
요약
This document contains final regulations relating to the characterization of gain recognized with respect to stock in certain foreign corporations upon distributions. The regulations finalize proposed regulations and remove temporary regulations that characterize gain recognized with respect to stock in foreign corporations upon distributions as a deemed dividend in certain situations. The regulations affect certain persons that recognize gain with respect to stock in connection with the receipt of a distribution of property from a foreign corporation.
원본 출처 언어: Federal Register — Department of the Treasury원문 발표 열기 →