2013-03-04
Last week the IRS published the following Private Letter Rulings relating to international taxation.
PLR 201309001 - Late Canadian registered retirement savings plan ("RRSP") deferral election. Form 8891. Rev. Proc. 2002-23.
PLR 201309011 - Certain funds of a foreign corporation that had elected to be treated as a domestic corporation under Code §953(d) did not fail the diversification requirements of Code §817(h).
DISCLAIMER
The posts on this blog have not been verified for accuracy. You should consult an attorney for legal advice regarding your own situation. These posts are not updated for changes in the tax laws. Further, these posts should not be relied upon for any purpose whatsoever.
Copyright © 2004 – 2026, Andrew Mitchel LLC. All rights reserved.