Andrew Mitchel LLC

 

Recent Regulation Packages of Interest:

Date Agency Number Description Num. of Pages
2022-07-06 REG-130675-17 1256 foreign currency contract definition 5
2022-01-25 REG-118250-20 Partnerships/S corporations owning PFICs 30
2022-01-25 TD 9960 958 aggregate treatment for domestic partnerships for subpart F income 9
2022-01-04 TD 9959 Foreign tax credits 101
2021-01-15 TD 9936 PFIC indirect ownership (top down), look-through rule, asset test, qualifying insurance corporation 64
2020-12-11 TD 9921 Source of income from certain sales of personal property 17
2020-11-12 TD 9922 Allocation of deductions and foreign taxes, redeterminations, hybrid deduction account, and more 78
2020-09-22 TD 9908 958 downward attribution adjustments for 267, 332, 672(f), 706, 863, 904, 1297, 6049 9
2019-08-14 REG-130700-14 Cloud transactions and digital content 13