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International Tax Blog - New and Interesting International Tax Issues

International PLRs of the 9th week of 2013


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).

Tags: 953(d) Dom. Election for Fgn. Ins. Co., Authority - PLRs / CCAs, Country - Canada, Form 8891