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International Tax Blog - New and Interesting International Tax Issues


International PLRs of the 44th week of 2012

2012-11-10

Last week the IRS published the following Private Letter Rulings relating to international taxation.

PLR 201244001 - Late entity classification election for a foreign entity to be treated as a disregarded entity. Form 8832. Treas. Reg. §301.7701-3(c).

PLR 201244003 - Late passive foreign investment company ("PFIC") mark-to-market election.  Form 8621.  Treas. Reg. §1.1296-1(h).

PLR 201244006 - Code §355 spin-offs involving foreign corporations with foreign parent company.

PLR 201244008 - Code §355 spin-off and reorganizations of controlled foreign corporations.

PLR 201244011 - Late entity classification election for a foreign entity to be treated as a disregarded entity. Form 8832. Treas. Reg. §301.7701-3(c).

PLR 201244013 - Late Canadian registered retirement savings plan ("RRSP") deferral election.  Form 8891.  Rev. Proc. 2002-23.

Tags: 355 Spin-Offs, Authority - PLRs / CCAs, Country - Canada, Form 8832, Form 8891