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IRS Issues Final Regulations Regarding Qualified Foreign Pension Funds As Well As New Proposed Regulations In Connection With FIRPTA - Income Tax

March 1, 2023
On December 29, 2022, the US Internal Revenue Service (the IRS) and the US Department of the Treasury (the Treasury) issued final regulations (the Final Regulations) under Section 897 of the US Internal Revenue...
United States Purpose Of Eligible Fund Us Department Of The Treasury Government Established Fund Employer Fund Us Internal Revenue Service
Source: mondaq.com

Qualified Foreign Pension Funds Regulations Finalized by IRS

January 14, 2023
On Dec. 29, 2022, the IRS and the Treasury Department finalized the Proposed Regulations and retained the general approach and structure of the Proposed Regulations. The Final Regulations provide rules for determining the qualification for the exemption under Section 897.
United States Revenue Service Treasury Department Valuation Of Eligible Fund Foreign Investment Real Property Tax Act
Source: natlawreview.com

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