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Finanças e mercados · 23/09/20161 min de leitura
Income Inclusion When Lessee Treated as Having Acquired Investment Credit Property; Correction
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Resumo
This document contains a correction to temporary regulations (TD 9776) that were published in the Federal Register on July 22, 2016 (81 FR 47701). The temporary regulations provide guidance regarding the income inclusion rules under section 50(d)(5) of the Internal Revenue Code (Code) that are applicable to a lessee of investment credit property when a lessor of such property elects to treat the lessee as having acquired the property.
Idioma original da fonte: Federal Register — Department of the TreasuryAbrir o comunicado original →