*Letters

IRS & Treasury Application of PFIC Shareholder Reporting Requirements

Published on:
May 22, 2014
Committee:

SIFMA provides comments and suggested changes to the Internal Revenue Service (IRS) and the Department of the Treasury regarding the January 2014 temporary and proposed regulations under Internal Revenue Code Section 1298 relating to the annual filing requirement for shareholders of passive foreign investment companies (REG-140874-11).

Details

Download

More Content

  • Letters
    Oct 22, 2026

    Treasury/IRS Notice 2026-49: Guidance on Section 324 of the SECURE 2.0 Act with Respect to Rollovers

    SIFMA supports modernizing retirement plan rollovers through standardized electronic processes, fraud safeguards and appropriate implementation timelines.
  • Amicus Briefs
    Oct 21, 2026

    In re USD LIBOR Litigation

  • Letters
    Oct 20, 2026

    SEC’s Proposed Rule Regulation Crypto Assets

    SIFMA and SIFMA AMG provide recommendations to the SEC on its proposed crypto asset regulation, addressing regulatory clarity, implementation and investor protection.

Get the latest trends, stats, and research on financial markets and securities.