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Chart of PLR 202611004 (865(h)(2)(A) Election for Sale of Indian Stock)

2026-05-03

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The IRS recently published PLR 202611004. In this ruling, the IRS granted an extension of time to make an election under Code §865(h)(2)(A) to treat gain on the sale of Indian stock as foreign-source income.

We created a chart of PLR 202611004.

Tags: 861 Source of Income, 894 Treaties, Charts - Situational Charts