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Finanzas y mercados · 27/12/19961 min de lectura
Treatment of Shareholders of Certain Passive Foreign Investment Companies
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Resumen
This document contains final regulations that provide rules for making the deemed sale and deemed dividend elections under section 1291(d)(2). These regulations reflect changes to the law made by the Tax Reform Act of 1986 and the Technical and Miscellaneous Revenue Act of 1988, and apply to a shareholder of a passive foreign investment company (PFIC) that elects under section 1295 to treat the PFIC as a qualified electing fund (QEF) for a taxable year after the first taxable year during the shareholder's holding period that the foreign corporation was a PFIC.
Idioma original de la fuente: Federal Register — Department of the TreasuryAbrir el comunicado original →