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T.D. 8870, Page 647

FEB. 7, 2000

T.D. 8870; 65 F.R. 5777-5781

DATED FEB. 7, 2000
DOCUMENT ATTRIBUTES
  • Institutional Authors
    Internal Revenue Service
  • Cross-Reference
    For a summary of T.D. 8750, see Tax Notes, Jan. 12, 1998, p. 162; for

    the full text, see Doc 98-629 (19 pages), 98 TNT 10-51, or H&D, Jan.

    2, 1998, p. 44. For a summary of REG-115795-97, see Tax Notes, Jan.

    12, 1998, p. 162; for the full text, see Doc 98-632 (4 pages), 98 TNT

    10-57, or H&D, Jan. 2, 1998, p. 23. This document appeared in TNT as

    2000 TNT 25-11 and in the AccServ & Microfiche as Doc 2000-3600 (21

    original pages).
  • Code Sections
  • Subject Area/Tax Topics
  • Index Terms
    PFICs, electing fund
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 2000-3709 (5 original pages)
  • Magazine Citation
    Tax Notes, Feb. 28, 2000, p. 1221
    86 Tax Notes 1221 (Feb. 28, 2000)
Citations: T.D. 8870; 65 F.R. 5777-5781
The Bulletin contains final regulations that provide guidance to a passive foreign investment company shareholder that elects under section 1295 to treat the PFIC as a qualified electing fund. (For prior coverage, see Tax Notes, Feb. 14, 2000, p. 929.)

Full Text Citations: 2000-8 IRB 647; Doc 2000-3709 (5 original pages); 2000 TNT 31-14 2000 TNT 31-14: IRS Final Regulations; H&D, Feb. 7, 2000, p. 1889

DOCUMENT ATTRIBUTES
  • Institutional Authors
    Internal Revenue Service
  • Cross-Reference
    For a summary of T.D. 8750, see Tax Notes, Jan. 12, 1998, p. 162; for

    the full text, see Doc 98-629 (19 pages), 98 TNT 10-51, or H&D, Jan.

    2, 1998, p. 44. For a summary of REG-115795-97, see Tax Notes, Jan.

    12, 1998, p. 162; for the full text, see Doc 98-632 (4 pages), 98 TNT

    10-57, or H&D, Jan. 2, 1998, p. 23. This document appeared in TNT as

    2000 TNT 25-11 and in the AccServ & Microfiche as Doc 2000-3600 (21

    original pages).
  • Code Sections
  • Subject Area/Tax Topics
  • Index Terms
    PFICs, electing fund
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 2000-3709 (5 original pages)
  • Magazine Citation
    Tax Notes, Feb. 28, 2000, p. 1221
    86 Tax Notes 1221 (Feb. 28, 2000)
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