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International Tax Blog - New and Interesting International Tax Issues

International PLRs for the 45th week of 2013


Today the IRS published the following Private Letter Rulings relating to international taxation.

PLR 201345002, PLR201345007, PLR201345008, PLR201345009, PLR201345010, PLR201345011, PLR201345012, PLR201345013, PLR201345014, PLR201345015, PLR201345016, PLR 201345022 - Late entity classification elections for foreign entities to be treated as partnerships. Form 8832. Treas. Reg. §301.7701-3(c).

PLR 201345031 - Denial of Code §501(c)(3) exemption for domestic organization acting as a "foreign feeder" charity. 


Tags: 911 Foreign Earned Income Exclusion, 1291 PFICs, 7701-3 Check-the-Box Elections, Authority - PLRs / CCAs, Form 2555, Form 8832