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Finanças e mercados · 18/01/20171 min de leitura
Certain Transfers of Property to Regulated Investment Companies [RICs] and Real Estate Investment Trusts [REITs]
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Resumo
This document contains final regulations effecting the repeal of the General Utilities doctrine by the Tax Reform Act of 1986. The final regulations address the length of time during which a RIC or a REIT may be subject to corporate level tax on certain dispositions of property. The final regulations affect RICs and REITs.
Idioma original da fonte: Federal Register — Department of the TreasuryAbrir o comunicado original →