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International Tax Blog - New and Interesting International Tax Issues

International PLRs of the 31st week of 2013


For the 31st week of 2013, the IRS published the following Private Letter Ruling relating to international taxation.

PLR 201331001 - Consent for a foreign entity to be treated as an association less than 60 months after its previous classification change .  Form 8832. Treas. Reg. §301.7701-3(c).

Tags: 7701-3 Check-the-Box Elections, Authority - PLRs / CCAs, Form 8832