federal_register: 2020-27009

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2020-27009 Guidance on Passive Foreign Investment Companies Rule This document contains 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. The regulations affect United States persons with direct or indirect ownership interests in certain foreign corporations. 2021-01-15 2021 1 https://www.federalregister.gov/documents/2021/01/15/2020-27009/guidance-on-passive-foreign-investment-companies https://www.govinfo.gov/content/pkg/FR-2021-01-15/pdf/2020-27009.pdf Treasury Department; Internal Revenue Service 497,254 This document contains 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... 1545-BO59

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