Esta tradução está a ser preparada. Entretanto, mostramos temporariamente a versão original em inglês.
Finanças e mercados · 07/06/20191 min de leitura
Certain Transfers of Property to Regulated Investment Companies [RICs] and Real Estate Investment Trusts [REITs]
Tradução automática local · Idioma original da fonte
Resumo
This document contains final regulations effecting the repeal of the General Utilities doctrine by the Tax Reform Act of 1986 and preventing abuse of the Protecting Americans from Tax Hikes Act of 2015 (PATH Act). The final regulations impose corporate-level tax on certain transactions in which property of a C corporation becomes the property of a REIT. The final regulations affect RICs, REITs, C corporations the property of which becomes the property of a RIC or a REIT, and their shareholders.
Idioma original da fonte: Federal Register — Department of the TreasuryAbrir o comunicado original →