Internal Revenue Service March 10, 2021 – Federal Register Recent Federal Regulation Documents

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Guidance on Passive Foreign Investment Companies; Correction

Document Number: 2021-04790

Type: Rule

Date: 2021-03-10

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

This document contains corrections to the final regulations (Treasury Decision 9936), that were published in the Federal Register on Friday, January 15, 2021. The final regulations regarding the determination of whether a foreign corporation is treated as a passive foreign investment company (``PFIC'') for purposes of the Internal Revenue Code (``Code''), and the application and scope of certain rules that determine whether a United States person that indirectly holds stock in a PFIC is treated as a shareholder of the PFIC.

https://regulations.justia.com/regulations/fedreg/2021/03/10/2021-04790.html

Guidance on Passive Foreign Investment Companies; Correction

Document Number: 2021-04789

Type: Rule

Date: 2021-03-10

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

This document contains corrections to the final regulations Treasury Decision 9936, that were published in the Federal Register on Friday, January 15, 2021. The final regulations regarding the determination of whether a foreign corporation is treated as a passive foreign investment company (``PFIC'') for purposes of the Internal Revenue Code (``Code''), and the application and scope of certain rules that determine whether a United States person that indirectly holds stock in a PFIC is treated as a shareholder of the PFIC.

https://regulations.justia.com/regulations/fedreg/2021/03/10/2021-04789.html