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International Tax Blog - New and Interesting International Tax Issues


International PLRs of the 31st week of 2013

2013-09-05

For the 31st week of 2013, the IRS published the following Private Letter Ruling relating to international taxation.

PLR 201331001 - Consent for a foreign entity to be treated as an association less than 60 months after its previous classification change .  Form 8832. Treas. Reg. §301.7701-3(c).

Tags: 7701-3 Check-the-Box Elections, Authority - PLRs / CCAs, Form 8832