[Download] "Definitions and Reporting Requirements for Shareholders of Passive Foreign Investment Companies (US Internal Revenue Service Regulation) (IRS) (2018 Edition)" by The Law Library ~ eBook PDF Kindle ePub Free
eBook details
- Title: Definitions and Reporting Requirements for Shareholders of Passive Foreign Investment Companies (US Internal Revenue Service Regulation) (IRS) (2018 Edition)
- Author : The Law Library
- Release Date : January 06, 2018
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 193 KB
Description
The Law Library presents the complete text of the Definitions and Reporting Requirements for Shareholders of Passive Foreign Investment Companies (US Internal Revenue Service Regulation) (IRS) (2018 Edition).
Updated as of May 29, 2018
This document contains final regulations that provide 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.” In addition, the final regulations provide guidance on an exception to the requirement for certain shareholders of foreign corporations to file Form 5471, “Information Return of U.S. Persons with Respect to Certain Foreign Corporations.” The regulations finalize proposed regulations and withdraw temporary regulations published on December 31, 2013. The final regulations affect United States persons that own interests in PFICs, and certain United States shareholders of foreign corporations.
This ebook contains:
- The complete text of the Definitions and Reporting Requirements for Shareholders of Passive Foreign Investment Companies (US Internal Revenue Service Regulation) (IRS) (2018 Edition)
- A dynamic table of content linking to each section
- A table of contents in introduction presenting a general overview of the structure
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