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International PLRs of the 15th week of 2013

2013-08-20

For the 15th week of 2013, the IRS published the following Private Letter Ruling relating to international taxation.

PLR 201315016 - Code §355 spin-off and reorganizations of controlled foreign corporations. Code §368(a)(1)(D).

Tags: 355 Spin-Offs, Authority - PLRs / CCAs