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International Tax Blog - New and Interesting International Tax Issues


International PLRs of the 8th week of 2013

2013-02-26

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

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

PLR 201308003

PLR 201308006

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

PLR 201308012

PLR 201308013

PLR 201308014

PLR 201308023 - Permission granted for early re-election of 911 exclusion.  Form 2555.  Treas. Reg. §1.911-7(b).

Tags: 911 Foreign Earned Income Exclusion, 7701-3 Check-the-Box Elections, Authority - PLRs / CCAs, Country - Canada, Form 2555, Form 8832, Form 8891