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Financiën en markten · 21-6-20161 min lezen
Treatment of a Certain Interests in Corporations as Stock or Indebtedness; Hearing
Lokale automatische vertaling · Oorspronkelijke brontaal
Samenvatting
This document provides a notice of public hearing on proposed regulations under section 385 of the Internal Revenue Code that would authorize the Commissioner to treat certain related-party interests in a corporation as indebtedness in part and stock in part for federal tax purposes, and establish threshold documentation requirements that must be satisfied in order for certain related-party interests in a corporation to be treated as indebtedness for federal tax purposes. The proposed regulations also would treat as stock certain related-party interests that otherwise would be treated as indebtedness for federal tax purposes.
Oorspronkelijke brontaal: Federal Register — Department of the TreasuryOrigineel bericht openen →