Final regs. issued on treaty guidance regarding payments by domestic reverse hybrid entities

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JOURNAL OF TAXATION | 2002年 / 97卷 / 01期

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F8 [财政、金融];

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0202 ;

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[1] Foreign entity final regs. issued - IRS withdraws extraordinary transaction rule
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[J]. JOURNAL OF TAXATION, 2003, 99 (05): : 260 - 261
[2] Final TEFRA audit and litigation regs. issued as IRS intensifies its focus on partnership audits
Ackerman, JZ
La Puma, CP
[J]. JOURNAL OF TAXATION, 2001, 95 (05): : 261 - 266
[3] IRS eases rules on termination of Section 645 election period for decedents dying before final regs. issued
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[J]. JOURNAL OF TAXATION, 2003, 98 (06): : 383 - 383
[4] IRS delays effective date, revises transition rules regarding final regs. For withholding on foreign persons
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[J]. JOURNAL OF TAXATION, 1998, 88 (06): : 373 - 374