ONTOLOGY EXPLORER
TEFRA C rule
<https://spec.edmcouncil.org/fibo/ontology/SEC/Securities/NorthAmericanSecurities/USSecuritiesRestrictions/TEFRACRule>
プロパティと値
| プロパティ | 値 |
|---|---|
| type | NamedIndividual |
| type | SecuritiesRegulation |
| label | "TEFRA C rule" |
| definition | "securities regulation that is a U.S. Treasury Regulation section 1.163-5(c)(2)(i)(C), or any successor regulation, established under the Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA), that relates to the classification of debt obligations as either 'bearer' or 'registered' for U.S. tax purposes and ensures that an issue of bearer debt satisfied 'reasonable arrangement' requirements" |
| adaptedFrom | "https://www.lawinsider.com/dictionary/tefra-c-rules" |
| explanatoryNote | "TEFRA C is used only if all parties are comfortable that there is no intention to place any of the securities in the U.S. and that it is unlikely that there will be any interest in the U.S. in such securities." |
| isApplicableIn | UnitedStatesJurisdiction |
この項目への参照
このグラフ内での参照はありません。