Rev. Rul. 67-335
Rev. Rul. 67-335; 1967-2 C.B. 405
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Citations: Rev. Rul. 67-335; 1967-2 C.B. 405
Obsoleted by Rev. Rul. 74-625
The Bank for International Settlements is an international organization of which the United States is not a member. Held , it is a foreign issuer or obligor as defined in section 4920(a)(3) of the Internal Revenue Code of 1954 and the acquisition of its stock by a United States person is subject to the interest equalization tax provisions of the Code.
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- LanguageEnglish
- Tax Analysts Electronic Citationnot available
