Internal Revenue Service October 3, 2019 – Federal Register Recent Federal Regulation Documents

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Guidance on Passive Foreign Investment Companies; Hearing

Document Number: 2019-21476

Type: Proposed Rule

Date: 2019-10-03

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

This document provides a notice of public hearing on proposed regulations under sections 1291, 1297, and 1298 of the Internal Revenue Code (``Code'') regarding the determination of ownership in a passive foreign investment company within the meaning of section 1297(a) (``PFIC'') and the treatment of certain income received or accrued by a foreign corporation and assets held by a foreign corporation for purposes of section 1297.

https://regulations.justia.com/regulations/fedreg/2019/10/03/2019-21476.html