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federal_register: E7-20489

All Federal Register documents (rules, proposed rules, notices, presidential documents) from 1994 to present. Nearly 1M documents with full-text search.

Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API

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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
E7-20489 Guidance on Passive Foreign Investment Company (PFIC) Purging Elections; Correction Rule This document contains a correction to final regulations (TD 9360) that were published in the Federal Register on Thursday, September 27, 2007 (72 FR 54820) providing certain elections for taxpayers that continue to be subject to the PFIC excess distribution regime of section 1291 of the Internal Revenue Code even though the foreign corporation in which they own stock is no longer treated as a PFIC under section 1297(a) or (e) of the Code. 2007-10-17 2007 10 https://www.federalregister.gov/documents/2007/10/17/E7-20489/guidance-on-passive-foreign-investment-company-pfic-purging-elections-correction https://www.govinfo.gov/content/pkg/FR-2007-10-17/pdf/E7-20489.pdf Treasury Department; Internal Revenue Service 497,254 This document contains a correction to final regulations (TD 9360) that were published in the Federal Register on Thursday, September 27, 2007 (72 FR 54820) providing certain elections for taxpayers that continue to be subject to the PFIC excess...  

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  • 2 rows from document_number in federal_register_agencies
  • 1 row from fr_document_number in fr_regs_crossref
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