Финансы и рынки · 20.01.20161 мин чтения
Treatment of Certain Transfers of Property of Foreign Corporations; Hearing
Локальный автоматический перевод · Язык оригинального источника
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This document provides notice of public hearing on the proposed regulations relating to certain transfers of property by United States persons to foreign corporations. The proposed regulations affect United States persons that transfer certain property, including foreign goodwill and going concern value, to foreign corporations in non-recognition transactions described in section 367 of the Internal Revenue Code.