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金融与市场 · 2020/5/141 分钟阅读
The Treatment of Certain Interests in Corporations as Stock or Indebtedness
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摘要
This document contains final regulations regarding the treatment of certain interests in corporations as stock or indebtedness. The final regulations generally affect corporations, including those that are partners of certain partnerships, when those corporations or partnerships issue purported indebtedness to related corporations or partnerships.
来源原始语言: Federal Register — Department of the Treasury打开原始公告 →