Internal Revenue Service May 13, 2014 – Federal Register Recent Federal Regulation Documents

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Definitions and Reporting Requirements for Shareholders of Passive Foreign Investment Companies; Correction

Document Number: 2014-10858

Type: Proposed Rule

Date: 2014-05-13

Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury

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.

https://regulations.justia.com/regulations/fedreg/2014/05/13/2014-10858.html