RR-2013-14
Internal Revenue Service (IRS) sent this bulletin at 06/06/2013 11:09 AM EDT
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Issue Number: RR-2013-14Inside This IssueRevenue Ruling 2013-14 describes a typical fideicomiso or Mexican Land Trust (MLT) and concludes that the arrangement is not a trust within the meaning of § 301.7704-4(a). Revenue Ruling 2013-14 will be in 2013-26, dated June 24, 2013. Thank you for subscribing to IRS GuideWire, an IRS e-mail service. If you are a Tax Professional and have a specific concern about your tax situation, call the IRS Practitioner Priority Service 1-866-860-4259. This message was distributed automatically from the IRS GuideWire mailing list. Please Do Not Reply To This Message. |