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International Tax Blog - New and Interesting International Tax Issues

International PLRs of the 15th week of 2013


For the 15th week of 2013, the IRS published the following Private Letter Ruling relating to international taxation.

PLR 201315016 - Code §355 spin-off and reorganizations of controlled foreign corporations. Code §368(a)(1)(D).

Tags: 355 Spin-Offs, Authority - PLRs / CCAs