United States Government Publishing Office publisher pbl distributor dst United States National Archives and Records Administration Office of the Federal Register author aut Government Organization text government publication eng FR Regulatory Information 2013_register executive 2024-03-04 article Rules and Regulations D09002ee1c7fa9b19 D09002ee1c7fa9b82 United States Department of the Treasury originator org United States Government Agency or Subagency United States Internal Revenue Service originator org United States Government Agency or Subagency This document contains temporary regulations that provide guidance on determining ownership of a passive foreign investment company ("PFIC") and on the annual filing requirements for shareholders of PFICs. These temporary regulations primarily affect shareholders of PFICs that do not currently file Form 8621, "Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund," with respect to their PFIC interests. In addition, these temporary regulations provide guidance on an exception to the requirement for certain shareholders of foreign corporations to file Form 5471, "Information Return of U.S. Persons with Respect to Certain Foreign Corporations." These regulations also update certain rules related to Form 5471 to take into account statutory changes. The text of these temporary regulations also serves as the text of the proposed regulations (REG-140974-11) set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section of this issue of the Federal Register. 78 FR 79602 https://www.govinfo.gov/app/details/FR-2013-12-31/2013-30847 2013-30847 fr31de13-9 RIN 1545-BK67 RIN 1545-BK91 4830-01-P TD 9650 https://www.govinfo.gov/app/details/FR-2013-12-31/2013-30847 https://www.govinfo.gov/content/pkg/FR-2013-12-31/html/2013-30847.htm https://www.govinfo.gov/content/pkg/FR-2013-12-31/pdf/2013-30847.pdf Income Taxes Reporting and Recordkeeping Requirements 12 p. 79602 79613 78 FR 79602 Title 26 Part 1 26 CFR Part 1 RIN 1545-BK67 RIN 1545-BK91 Definitions and Reporting Requirements for Shareholders of Passive Foreign Investment Companies; Insurance Income of a Controlled Foreign Corporation for Taxable Years Beginning After December 31, 1986; Federal Register Vol. 78, Issue RULE 2013-30847 DEPARTMENT OF THE TREASURY Internal Revenue Service 2013-12-31 TD 9650 4830-01-P 2013-30847 Final and temporary regulations.

This document contains temporary regulations that provide guidance on determining ownership of a passive foreign investment company ("PFIC") and on the annual filing requirements for shareholders of PFICs. These temporary regulations primarily affect shareholders of PFICs that do not currently file Form 8621, "Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund," with respect to their PFIC interests. In addition, these temporary regulations provide guidance on an exception to the requirement for certain shareholders of foreign corporations to file Form 5471, "Information Return of U.S. Persons with Respect to Certain Foreign Corporations." These regulations also update certain rules related to Form 5471 to take into account statutory changes. The text of these temporary regulations also serves as the text of the proposed regulations (REG-140974-11) set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section of this issue of the Federal Register.

Effective Date: These regulations are effective on December 31, 2013. Barbara E. Rasch or Susan E. Massey at (202) 317-6934 (not a toll-free number). Income Taxes Reporting and Recordkeeping Requirements Definitions and Reporting Requirements for Shareholders of Passive Foreign Investment Companies: Insurance Income of a Controlled Foreign Corporation for Taxable Years Beginning After December 31, 1986 , Vol. 78, no. 251 Office of the Federal Register, National Archives and Records Administration 2013-12-31 continuing daily deposited born digital 904 p. Table of Contents: AE 2.7: GS 4.107: AE 2.106: KF70.A2 https://www.govinfo.gov/app/details/FR-2013-12-31 P0b002ee1c5512da1 0097-6326 0042-1219 0364-1406 769-004-00000-9 000582072 f:fr31de13 https://www.govinfo.gov/app/details/FR-2013-12-31 https://www.govinfo.gov/content/pkg/FR-2013-12-31/pdf/FR-2013-12-31.pdf https://www.govinfo.gov/content/pkg/FR-2013-12-31/xml/FR-2013-12-31.xml fdlp 79567 80462 DGPO 2024-03-04 2024-06-03 FR-2013-12-31 machine generated eng FR FR-2013-12-31 78 251