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금융 및 시장 · 2012. 4. 16.1 분 읽기
Allocation of Earnings and Profits in Tax-Free Transfers From One Corporation to Another
로컬 자동 번역 · 원본 출처 언어
요약
This document contains proposed regulations under section 312 of the Internal Revenue Code (Code). The proposed regulations clarify the regulations under section 312 regarding the allocation of earnings and profits in tax-free transfers from one corporation to another. The proposed regulations affect corporations involved in these transfers and their shareholders.
원본 출처 언어: Federal Register — Department of the Treasury원문 발표 열기 →