federal_register: 06-682
Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API
This data as json
| document_number | title | type | abstract | publication_date | pub_year | pub_month | html_url | pdf_url | agency_names | agency_ids | excerpts | regulation_id_numbers |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 06-682 | Guidance on Passive Foreign Investment Company (PFIC) Purging Elections; Correction | Rule | This document corrects temporary regulations (TD 9232) that were published in the Federal Register on Thursday, December 8, 2005 (70 FR 72908) that provide certain elections for taxpayers that continue to be subject to the PFIC excess distribution regime of section 1291 even though the foreign corporation in which they own stock is no longer treated as a PFIC under section 1297(a) or (e). | 2006-01-25 | 2006 | 1 | https://www.federalregister.gov/documents/2006/01/25/06-682/guidance-on-passive-foreign-investment-company-pfic-purging-elections-correction | https://www.govinfo.gov/content/pkg/FR-2006-01-25/pdf/06-682.pdf | Treasury Department; Internal Revenue Service | 497,254 | This document corrects temporary regulations (TD 9232) that were published in the Federal Register on Thursday, December 8, 2005 (70 FR 72908) that provide certain elections for taxpayers that continue to be subject to the PFIC excess distribution... |