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International PLRs of the 29th week of 2013

2013-09-05

For the 29th week of 2013, the IRS published the following Private Letter Ruling and Chief Counsel Advice relating to international taxation.

PLR 201329006 - Determination that U.S. subidiaries of foreign parent joined in filing a consolidated return.  Treas. Reg. §1.1502-75(h)(2).

CCA 201329016 - Proper filing status for taxpayer who filed joint return with his nonresident alien spouse who did not have a taxpayer identification number.  Code §6013(g).

Tags: Authority - PLRs / CCAs