Description of Revenue Reconciliation Proposal By Chairman Rostenkowski : Scheduled for Markup By the House Committee On Ways And Means On July 11, 1989 Jcx-28-89
Description of Revenue Reconciliation Proposal By Chairman Rostenkowski : Scheduled for Markup By the House Committee On Ways And Means On July 11, 1989 Jcx-28-89
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In our eReader you can find the full English version of the book. Read Description of Revenue Reconciliation Proposal By Chairman Rostenkowski : Scheduled for Markup By the House Committee On Ways And Means On July 11, 1989 Jcx-28-89 Online - link to read the book on full screen. Our eReader also allows you to upload and read Pdf, Txt, ePub and fb2 books. In the Mini eReder on the page below you can quickly view all pages of the book - Read Book Description of Revenue Reconciliation Proposal By Chairman Rostenkowski : Scheduled for Markup By the House Committee On Ways And Means On July 11, 1989 Jcx-28-89
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The regulations were to prescibe factors to be taken into account in determining, vith respect to particular factual situations, whether a debtor-creditor relationship or a corporation-shareholder relationship existed. Proposed regulations under section 385 were issued in 1980 and 1981, although they were withdrawn in 1983. To date, no additional regulations have been issued.
Explanation of Proposal In order to afford the Treasury Department the opportunity to more accurately characterize instr...uments that under current-law principles cannot readily be classified wholly as debt or wholly as equity, section 385 would be amended to allow the Treasury Department to characterize an instrument having significant debt and equity characteristics as part debt and part equity.
The Treasury Department would continue to be authorized, although not required, to issue comprehensive debt-equity regulations under section 385. However, the Treasury Department would be directed to increase the issuance of IRS published rulings on debt-equity issues.
What to read after Description of Revenue Reconciliation Proposal By Chairman Rostenkowski : Scheduled for Markup By the House Committee On Ways And Means On July 11, 1989 Jcx-28-89?
You can find similar books in the "Read Also" column, or choose other free books by United States. Congress. House. Committee On Ways And Means to read onlineMoreLess
To quickly assess the difficulty of the text, read a short excerpt:
The regulations were to prescibe factors to be taken into account in determining, vith respect to particular factual situations, whether a debtor-creditor relationship or a corporation-shareholder relationship existed. Proposed regulations under section 385 were issued in 1980 and 1981, although they were withdrawn in 1983. To date, no additional regulations have been issued.
Explanation of Proposal In order to afford the Treasury Department the opportunity to more accurately characterize instr...uments that under current-law principles cannot readily be classified wholly as debt or wholly as equity, section 385 would be amended to allow the Treasury Department to characterize an instrument having significant debt and equity characteristics as part debt and part equity.
The Treasury Department would continue to be authorized, although not required, to issue comprehensive debt-equity regulations under section 385. However, the Treasury Department would be directed to increase the issuance of IRS published rulings on debt-equity issues.
What to read after Description of Revenue Reconciliation Proposal By Chairman Rostenkowski : Scheduled for Markup By the House Committee On Ways And Means On July 11, 1989 Jcx-28-89?
You can find similar books in the "Read Also" column, or choose other free books by United States. Congress. House. Committee On Ways And Means to read onlineMoreLess
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