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International PLRs of the 19th week of 2013

2013-08-25

For the 19th week of 2013, the IRS published the following Private Letter Rulings relating to international taxation.

PLR 201319006 - Late/retroactive passive foreign investment company ("PFIC") qualified electing fund ("QEF") election. Form 8621. Treas. Reg. §1.1295-3(f).

PLR 201319007 - Late/retroactive passive foreign investment company ("PFIC") qualified electing fund ("QEF") election. Form 8621. Treas. Reg. §1.1295-3(f).

Tags: 1291 PFICs, Authority - PLRs / CCAs, Form 8621

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1(h)(11) Qualified Dividend Income
59A BEAT
83 Property for Services
163(j) Limit on Business Interest
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267(a)-3 Amts owed to rel'd fgn persons
301 Distributions
304 Transactions
318 Attribution
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402(b) Foreign Pensions
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956 Investments in U.S. Property
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958 Direct & Indirect O'ship Rules
960 Deemed Paid Foreign Taxes
962 Election to be taxed as corporate rates
965 Transition Tax
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986(c) PTEP Exch. Gain/Loss
987 Branch Transactions
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1471 FATCA
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