2013-02-26
Last week the IRS published the following Private Letter Rulings relating to international taxation.
Late Canadian registered retirement savings plan ("RRSP") deferral election. Form 8891. Rev. Proc. 2002-23.
Late entity classification election for a foreign entity to be treated as a corporation. Form 8832. Treas. Reg. §301.7701-3(c).
PLR 201308023 - Permission granted for early re-election of 911 exclusion. Form 2555. Treas. Reg. §1.911-7(b).
Tags: 911 Foreign Earned Income Exclusion, 7701-3 Check-the-Box Elections, Authority - PLRs / CCAs, Country - Canada, Form 2555, Form 8832, Form 8891
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