Treasury/IRS 就 Section 355 设备与积极营业要求指引部分撤回
Guidance Under Section 355 Concerning Device and Active Trade or Business; Partial Withdrawal
Treasury/IRS 发布 Section 355 关于 device 与 active trade or business 的指引并部分撤回此前内容，原文未提具体撤回条款、适用编码或生效日期。该文件属指引类发布，涉及 Section 355 项下 device 与 active trade or business 两项判定事项。原文未提适用国别、税率、HTS 或 Chapter 99 编码及金额门槛。原文未提程序阶段细节、合规截止日期或企业须采取的具体申报动作。
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来源：Federal Register · Treasury / IRS (OBBB) · federalregister.gov