Andrew Mitchel LLC

International Tax Blog - New and Interesting International Tax Issues

International PLRs of the 47th Week of 2011


This week the IRS published the following Private Letter Rulings relating to international taxation:

201147002 - Late entity classification election for foreign entity

201147003 - Early Re-election of 911 exclusion

201147022 - Late IC DISC election

201147023 - Late passive foreign investment company ("PFIC") qualified electing fund ("QEF") election

Tags: Authority - PLRs / CCAs