federal_register: 2021-04282

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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
2021-04282 Guidance on Passive Foreign Investment Companies; Correction Rule This document contains corrections to the final regulations (Treasury Decision 9936), that were published in the Federal Register on Friday, January 15, 2021. The 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. 2021-03-05 2021 3 https://www.federalregister.gov/documents/2021/03/05/2021-04282/guidance-on-passive-foreign-investment-companies-correction https://www.govinfo.gov/content/pkg/FR-2021-03-05/pdf/2021-04282.pdf Treasury Department; Internal Revenue Service 497,254 This document contains corrections to the final regulations (Treasury Decision 9936), that were published in the Federal Register on Friday, January 15, 2021. The final regulations regarding the determination of whether a foreign corporation is treated... 1545-BO59

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