federal_register: 2013-30845
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| document_number | title | type | abstract | publication_date | pub_year | pub_month | html_url | pdf_url | agency_names | agency_ids | excerpts |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 2013-30845 | Definitions and Reporting Requirements for Shareholders of Passive Foreign Investment Companies | Proposed Rule | In the Rules and Regulations section of this issue of the Federal Register, the IRS and the Department of the Treasury (Treasury Department) are issuing temporary regulations that provide guidance on determining the ownership of a passive foreign investment company (PFIC), the annual filing requirements for shareholders of PFICs, and an exclusion from certain filing requirement for shareholders that constructively own interests in certain foreign corporations. The temporary regulations primarily affect shareholders of PFICs that do not currently file Form 8621, "Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund", with respect to their PFIC interests. The temporary regulations also affect certain shareholders that rely on a constructive ownership exception to the requirement to file Form 5471, "Information Return of U.S. Persons with Respect to Certain Foreign Corporations." The text of those temporary regulations published in this issue of the Federal Register also serves as the text of these proposed regulations. | 2013-12-31 | 2013 | 12 | https://www.federalregister.gov/documents/2013/12/31/2013-30845/definitions-and-reporting-requirements-for-shareholders-of-passive-foreign-investment-companies | https://www.govinfo.gov/content/pkg/FR-2013-12-31/pdf/2013-30845.pdf | Treasury Department; Internal Revenue Service | 497,254 | In the Rules and Regulations section of this issue of the Federal Register, the IRS and the Department of the Treasury (Treasury Department) are issuing temporary regulations that provide guidance on determining the ownership of a passive foreign... |