Friedemann Thomma

Friedemann Thomma

Venable LLP

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Proposed Regulations Change PFIC Elections for Partnerships

On January 24, 2022, the IRS issued proposed regulations that impact certain elections available to U.S. taxpayers with respect to their indirect interests in passive foreign investment companies (PFICs). Pursuant to the...more

1/31/2022  /  Controlled Foreign Corporations , IRS , Partnerships , Passive Foreign Investment Company , Proposed Regulation , Shareholders
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