Definitions and Reporting Requirements for Shareholders of Passive Foreign Investment Companies; Insurance Income of a Controlled Foreign Corporation for Taxable Years Beginning After December 31, 1986; Correction
other · IRS · Rule · Published 2014-05-12 · Effective 2014-05-12 · 79 FR 26836
Document
Document number
2014-10856
Federal Register citation
79 FR 26836
CFR reference
26 CFR 1
Type
Rule
Action
Correcting amendment.
Category
other
Sub-agency
IRS
Publication date
2014-05-12
Effective date
2014-05-12
Treasury docket
TD 9650
Abstract
This document contains corrections to final and temporary regulations (TD 9650) that were published in the Federal Register on Tuesday, December 31, 2013 (78 FR 79602). The regulations provide guidance on determining ownership of a passive foreign investment company ("PFIC") and on the annual filing requirements for shareholders of PFICs.