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Finanse publiczne · 12/05/2014

IRS Releases Corrections to PFIC Regulations for Taxable Years After 1986

The IRS has issued corrections to final and temporary regulations regarding the determination of ownership for passive foreign investment companies (PFICs) and annual filing requirements for PFIC shareholders, effective for taxable years starting after December 31, 1986.

Source: Federal Register — Department of the TreasuryOpen original release →