federal_register: 05-23629

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
05-23629 Guidance on Passive Foreign Investment Company (PFIC) Purging Elections Rule This document contains final regulations that provide specific elections that give relief to certain United States persons that continue to be subject to the PFIC excess distribution regime of section 1291 even though the foreign corporation in which they hold stock no longer satisfies the definition of a PFIC under section 1297(a). The final regulations affect U.S. persons owning stock in a PFIC. 2005-12-08 2005 12 https://www.federalregister.gov/documents/2005/12/08/05-23629/guidance-on-passive-foreign-investment-company-pfic-purging-elections https://www.govinfo.gov/content/pkg/FR-2005-12-08/pdf/05-23629.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final regulations that provide specific elections that give relief to certain United States persons that continue to be subject to the PFIC excess distribution regime of section 1291 even though the foreign corporation in which...  

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