interest equalization tax

A tax imposed on a U.S. citizen’s acquisition of stock issued by a foreign issuer or a debt obligation of a foreign obligor, but only if the obligation did not mature within a year.

• This tax was repealed in the mid-1970s. IRC (26 USCA) § 4911.

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词条贡献者

资深译员王漾，毕业于一所培养高级翻译以及跨文化事务专家的精英大学，专注翻译各种与税收策略及补贴有关的法律文件。