federal_register: 2013-30844
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 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 2013-30844 | Taxation of U.S. Persons That Are Shareholders of Section 1291 Funds | Proposed Rule | This document withdraws a portion of a proposed rulemaking (INTL-656-87, REG-209054-87) published in the Federal Register on April 1, 1992. The withdrawn portion relates to the definitions of the terms pedigreed QEF, section 1291 fund, shareholder, and indirect shareholder, and to annual information reporting requirements applicable to certain shareholders of passive foreign investment companies (PFICs). | 2013-12-31 | 2013 | 12 | https://www.federalregister.gov/documents/2013/12/31/2013-30844/taxation-of-us-persons-that-are-shareholders-of-section-1291-funds | https://www.govinfo.gov/content/pkg/FR-2013-12-31/pdf/2013-30844.pdf | Treasury Department; Internal Revenue Service | 497,254 | This document withdraws a portion of a proposed rulemaking (INTL-656-87, REG-209054-87) published in the Federal Register on April 1, 1992. The withdrawn portion relates to the definitions of the terms pedigreed QEF, section 1291 fund, shareholder, and... |