federal_register: 2019-25955

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2019-25955 Guidance on Passive Foreign Investment Companies; Hearing Cancellation Proposed Rule This document cancels a 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. 2019-12-02 2019 12 https://www.federalregister.gov/documents/2019/12/02/2019-25955/guidance-on-passive-foreign-investment-companies-hearing-cancellation https://www.govinfo.gov/content/pkg/FR-2019-12-02/pdf/2019-25955.pdf Treasury Department; Internal Revenue Service 497,254 This document cancels a 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... 1545-BM69, 1545-BO59

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