Финансы и рынки · 16.04.20121 мин чтения
Allocation of Earnings and Profits in Tax-Free Transfers From One Corporation to Another
Локальный автоматический перевод · Язык оригинального источника
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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.