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International PLRs of the 34th week of 2012

2012-08-25

This week the IRS published the following Private Letter Rulings relating to international taxation for the 34th week of 2012.

PLR 201234013 - Late entity classification election for a foreign entity to be treated as a disregarded entity. Form 8832. Treas. Reg. §301.7701-3(c).

PLR 201234015 - Late entity classification election for a foreign entity to be treated as a partnership. Form 8832. Treas. Reg. §301.7701-3(c).

Tags: 7701-3 Check-the-Box Elections, Authority - PLRs / CCAs, Form 8832