Andrew Mitchel LLC

International Tax Blog - New and Interesting International Tax Issues

International PLRs for the 41st week of 2012


Several weeks ago the IRS published the following Private Letter Ruling relating to international taxation.

PLR 201241002 - Permission was granted to revoke an election under Treas. Reg. §1.954-2(g)(4).

Tags: 951 Subpart F Income, Authority - PLRs / CCAs