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• This tax was repealed in the mid-1970s.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

双语律师Jenna，国际知名法学院环境法专业，擅长翻译各类与环境、社会及管治 (ESG)相关的法律文件。