federal_register: 2020-08113
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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2020-08113 | Definitions and Reporting Requirements for Shareholders of Passive Foreign Investment Companies; Correcting Amendment | Rule | This document contains corrections to Treasury Decision 9806, which was published in the Federal Register on Wednesday, December 28, 2016. Treasury Decision 9806 contained final regulations that provided guidance on determining ownership of a passive foreign investment company (PFIC) and on certain annual reporting requirements for shareholders of PFICs to file Form 8621, "Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund." | 2020-05-06 | 2020 | 5 | https://www.federalregister.gov/documents/2020/05/06/2020-08113/definitions-and-reporting-requirements-for-shareholders-of-passive-foreign-investment-companies | https://www.govinfo.gov/content/pkg/FR-2020-05-06/pdf/2020-08113.pdf | Treasury Department; Internal Revenue Service | 497,254 | This document contains corrections to Treasury Decision 9806, which was published in the Federal Register on Wednesday, December 28, 2016. Treasury Decision 9806 contained final regulations that provided guidance on determining ownership of a passive... |