CFR 26-1.1411-6-2013
国内税收. 第1部分:所得税(继续). 第1.1411-6节:营运资金投资收入征税.

Internal Revenue. Part1:Income taxes(continued). Section1.1411-6:Income on investment of working capital subject to tax.

非常抱歉，我们暂时无法提供预览，您可以试试： 免费下载 CFR 26-1.1411-6-2013 前三页，或者稍后再访问。

您也可以尝试购买此标准，
点击右侧 “购买” 按钮开始采购（由第三方提供）。

注意： 点击下载后，生成下载文件时间比较长，请耐心等待......

标准号

CFR 26-1.1411-6-2013

发布

2013年

发布单位

US-CFR-file

当前最新

CFR 26-1.1411-6-2013

 

 

适用范围

(a) General rule. For purposes of sec-tion 1411, any item of gross income from the investment of working capital will be treated as not derived in the or-dinary course of a trade or business, and any net gain that is attributable to the investment of working capital will be treated as not derived in the ordi-nary course of a trade or business. In determining whether any item is gross income from or net gain attributable to an investment of working capital, principles similar to those described in § 1.469–2T(c)(3)(ii) apply. See § 1.1411–4(f) for rules regarding properly allocable deductions with respect to an invest-ment of working capital and § 1.1411–7 for rules relating to the adjustment to net gain on the disposition of interests in a partnership or S corporation.

CFR 26-1.1411-6-2013相似标准

推荐