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International PLRs of the 1st week of 2013

2013-01-04

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

PLR 201301005: Late entity classification election for a foreign entity to be treated as a disregarded entity. Form 8832. Treas. Reg. §301.7701-3(c).

PLR 201201006: Late entity classification election for a foreign entity to be treated as a disregarded entity. Form 8832. Treas. Reg. §301.7701-3(c).

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

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1(h)(11) Qualified Dividend Income
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83 Property for Services
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385 Debt vs. Equity
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956 Investments in U.S. Property
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1471 FATCA
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2056A QDOTs
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