Passive Foreign Investment Companies; Definition of Marketable Stock; Correction
other · IRS · Rule · Published 2000-03-24 · Effective 2000-01-25 · 65 FR 15862
Document
Document number
00-5237
Federal Register citation
65 FR 15862
CFR reference
26 CFR 1
Type
Rule
Action
Correction to final regulations.
Category
other
Sub-agency
IRS
Publication date
2000-03-24
Effective date
2000-01-25
Treasury docket
TD 8867
Abstract
This document contains a correction to final regulations which were published in the Federal Register on Tuesday, January 25, 2000 (65 FR 3817), relating to the new mark-to-market election for stock of a passive foreign investment company.