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2014-05-13
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Definitions and Reporting Requirements for Shareholders of Passive Foreign Investment Companies; Correction
Proposed Rules
D09002ee1bdc4626f
D09002ee1bdc462ea
United States
Department of the Treasury
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United States
Internal Revenue Service
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United States Government Agency or Subagency
This document contains corrections to a notice of proposed rulemaking by cross-reference to temporary regulations (REG-140974-11) that was published in the Federal Register on Tuesday, December 31, 2013 (78 FR 79650). The proposed regulations provide guidance on determining the ownership of a passive foreign investment company (PFIC), the annual filing requirements for shareholders of PFICs, and an exclusion from certain filing requirements for shareholders that constructively own interests in certain foreign corporations.
79 FR 27230
https://www.govinfo.gov/app/details/FR-2014-05-13/2014-10858
2014-10858
fr13my14-19
RIN 1545-BK66
4830-01-P
REG-140974-11
https://www.govinfo.gov/app/details/FR-2014-05-13/2014-10858
https://www.govinfo.gov/content/pkg/FR-2014-05-13/html/2014-10858.htm
https://www.govinfo.gov/content/pkg/FR-2014-05-13/pdf/2014-10858.pdf
1 p.
27230
27230
79 FR 27230
Code of Federal Regulations
Title 26 Part 1
26 CFR Part 1
Regulation Identification Number 1545-BK66
RIN 1545-BK66
Definitions and Reporting Requirements for Shareholders of Passive Foreign Investment Companies; Correction; Federal Register Vol. 79, Issue
PRORULE
2014-10858
DEPARTMENT OF THE TREASURY
Internal Revenue Service
2013-12-31
REG-140974-11
4830-01-P
2014-10858
Correction to a notice of proposed rulemaking by cross reference to temporary regulations.
This document contains corrections to a notice of proposed rulemaking by cross-reference to temporary regulations (REG-140974-11) that was published in the Federal Register on Tuesday, December 31, 2013 (78 FR 79650). The proposed regulations provide guidance on determining the ownership of a passive foreign investment company (PFIC), the annual filing requirements for shareholders of PFICs, and an exclusion from certain filing requirements for shareholders that constructively own interests in certain foreign corporations.
The comment period for written or electronic comments and requests for a public hearing for the notice of proposed rulemaking by cross-reference to temporary regulations published at 78 FR 79650, December 31, 2013, ended on March 31, 2014.
Susan E. Massey at (202) 317-6934 (not a toll free number).
Definitions and Reporting Requirements for Shareholders of Passive Foreign Investment Companies; Correction
,
Federal Register
Vol. 79, no. 92
Office of the Federal Register, National Archives and Records Administration
2014-05-13
continuing
daily
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325 p.
Table of Contents:
AE 2.7:
GS 4.107:
AE 2.106:
KF70.A2
https://www.govinfo.gov/app/details/FR-2014-05-13
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0097-6326
0042-1219
0364-1406
769-004-00000-9
000582072
f:fr13my14
https://www.govinfo.gov/app/details/FR-2014-05-13
https://www.govinfo.gov/content/pkg/FR-2014-05-13/pdf/FR-2014-05-13.pdf
https://www.govinfo.gov/content/pkg/FR-2014-05-13/xml/FR-2014-05-13.xml
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