美国国税局对自营交易和有限责任公司不裁定立场

Bruce R. Hopkins' Nonprofit Counsel Pub Date : 2021-10-07 DOI:10.1002/npc.30918

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引用次数: 0

摘要

美国国税局于9月3日宣布，在一段不确定的时间内，当私人基金会拥有或获得有限责任公司或其他实体的权益时，是否存在自我交易行为(Rev. Proc. 2021-40)。

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IRS Issues No-Ruling Position on Self-Dealing and LLCs, Notes

The IRS announced, on September 3, that—for an undetermined time—it will not issue rulings on whether an act of self-dealing occurs when a private foundation owns or receives an interest in a limited liability company or other entity that owns a promissory note issued by a disqualified person (Rev. Proc. 2021-40).

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Bruce R. Hopkins' Nonprofit Counsel

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