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Financiën en markten · 16-4-20121 min lezen
Allocation of Earnings and Profits in Tax-Free Transfers From One Corporation to Another
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Samenvatting
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.
Oorspronkelijke brontaal: Federal Register — Department of the TreasuryOrigineel bericht openen →