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International PLRs of the 26th week of 2013

2013-08-29

For the 26th week of 2013, the IRS published the following Private Letter Ruling relating to international taxation.

PLR 201326010 - Late entity classification election for a foreign entity to be treated as a disregarded entity.  Form 8832. Treas. Reg. §301.7701-3(c).

 

Tags: Authority - PLRs / CCAs