This week the IRS published the following Private Letter Rulings relating to international taxation:

201147002 – Late entity classification election for foreign entity

201147003 – Early Re-election of 911 exclusion

201147022 – Late IC DISC election

201147023 – Late passive foreign investment company (“PFIC”) qualified electing fund (“QEF”) election

Similar Posts:

• International PLRs of the 52nd Week of 2011
• International PLRs / CCAs of the 8th week of 2012
• International PLRs of the 12th week of 2012
• 2012 Inflation Adjustments for Individuals in the International Tax Arena
• Q2 of 2011 Had the Second Highest Number of “Published Expatriates”