Andrew Mitchel LLC

International Tax Blog - New and Interesting International Tax Issues

International PLRs of the 3rd week of 2013


Yesterday the IRS published the following Private Letter Ruling relating to international taxation.

PLR 201303005 - Extension of time granted to make an election under Code §953(d) for a foreign insurance company to be treated as a domestic corporation for U.S. tax purposes.

Tags: 953(d) Dom. Election for Fgn. Ins. Co., Authority - PLRs / CCAs