jueves, 1 de diciembre de 2016

Section 385 regulations summary chart

US Treasury and the IRS released final and temporary Section 385 regulations on October 13, 2016. These regulations address whether certain instruments between related parties are treated as debt or equity.

PwC has created a one-page (11 x 17) summary chart to help you think through these very complex regulations.



Source: PwC

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