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Finanças e mercados · 16/04/20121 min de leitura
Allocation of Earnings and Profits in Tax-Free Transfers From One Corporation to Another
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Resumo
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.
Idioma original da fonte: Federal Register — Department of the TreasuryAbrir o comunicado original →