F. Treas. Reg. Section 1.163(j)-6: Partnerships and S corporations 1. Overview For partnerships, IRC Section 163(j) can apply at both at the partnership and partner level. As a result, partnerships deduct the BIE arising at the partnership level to the extent allowed by IRC ...
Reg. Section 1.704-1(b)(2)(iv)(f). Where such transactions occur in a tiered partnership context, the Regulations require a UTP to look through the tiers of entities to any capital assets held in lower-tier partnerships (LTPs) — ...
Taxable subsidiaries and unrelated business income.A B SanbornC F MacKelvieHealth progress (Saint Louis, Mo.)... AB Sanborn,CF Mackelvie - 《Health Prog》 被引量: 0发表: 1988年 Qualified Subchapter S Subsidiaries The Small Business Job Protection Act of 1996 modified IRC section 1361 to ...
1,输入网址:http://smirc.stanford.edu/index.html,进入SMIrC实验室网站,你也可以点击查看原文。 2,点击 Pubilications,这里面就是SMIrC实验室所有出版的图书和发表的论文。 3,怎么下载呢? 细心观察论文后面的字眼:凡是有paper链接的,直接点击就下...
收入同比增长127.29%,162万客游客萧县“赶春潮” 本文转自:人民网-安徽频道 游皇藏峪赏千年古树群落、逛圣泉古镇品民俗、到知青园寻青春记忆,挤岱湖大桥享受浓浓年味……春节期间,萧县各景区、景点纷纷亮出“杀手锏”,吸引了大批游客入萧旅游。截至2月17日17时,全县共接待游客约162.34万人次,同比增长121.02%,旅游...
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