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International Tax Blog - New and Interesting International Tax Issues


International PLRs of the 4th week of 2013

2013-01-26

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

PLR 201304001 - Late IC DISC election. Form 4876-A. Code §992(b)(1)(A).

Tags: 991 IC DISC, Authority - PLRs / CCAs