Definitions and Reporting Requirements for Shareholders of Passive Foreign Investment Companies; Correcting Amendment
other · IRS · Rule · Published 2020-05-06 · Effective 2020-05-06 · 85 FR 26848
Document
Document number
2020-08113
Federal Register citation
85 FR 26848
CFR reference
26 CFR 1
Type
Rule
Action
Correcting amendment.
Category
other
Sub-agency
IRS
Publication date
2020-05-06
Effective date
2020-05-06
Treasury docket
TD 9806
Abstract
This document contains corrections to Treasury Decision 9806, which was published in the Federal Register on Wednesday, December 28, 2016. Treasury Decision 9806 contained final regulations that provided guidance on determining ownership of a passive foreign investment company (PFIC) and on certain annual reporting requirements for shareholders of PFICs to file Form 8621, "Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund."