2012-09-15
Last week the IRS published the following Private Letter Rulings relating to international taxation.
PLR 201237002, PLR 201237004, PLR 201237011 - Late Canadian registered retirement savings plan ("RRSP") deferral election. Form 8891. Rev. Proc. 2002-23.
PLR 201237006 - Late IC DISC election. Code §992(b)(1)(A).
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