CFR 26-1.402(c)-2014
国内税收. 第1部分:所得税. 第1.402(c)节:1-2.

Internal revenue. Part1:Income taxes. Section1.402(c):1-2.


 

 

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标准号
CFR 26-1.402(c)-2014
发布
2014年
发布单位
US-CFR-file
 
 
适用范围
Section 402(c) has the effect of treating, for purposes of section 402, the distributions from a trust which at the time of the distribution is located outside the United States in the same manner as distributions from a trust which is located in the United States.

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