N-2014-28: Treatment of United States Persons that Own Stock of Passive Foreign Investment Companies Through Certain Organizations and Accounts that Are Tax Exempt
Internal Revenue Service (IRS) sent this bulletin at 04/14/2014 03:01 PM EDT
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Issue Number: N-2014-28Inside This IssueNotice 2014-28 provides guidance regarding the treatment of United States persons that own stock of a PFIC through certain tax exempt organizations and accounts. Notice 2014-28 will be in IRB 2014-18, dated April 28, 2014. 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. |