Esta tradução está a ser preparada. Entretanto, mostramos temporariamente a versão original em inglês.
Finanças e mercados · 10/06/20161 min de leitura
Guidance Under Section 108(a) Concerning the Exclusion of Section 61(a)(12) Discharge of Indebtedness Income of a Grantor Trust or a Disregarded Entity
Tradução automática local · Idioma original da fonte
Resumo
This document contains final regulations relating to the exclusion from gross income of discharge of indebtedness income of a grantor trust or an entity that is disregarded as an entity separate from its owner. These final regulations provide rules regarding the term "taxpayer" for purposes of applying the exclusion from gross income of discharge of indebtedness income of a grantor trust or a disregarded entity. These final regulations affect grantor trusts, disregarded entities, and their owners.
Idioma original da fonte: Federal Register — Department of the TreasuryAbrir o comunicado original →