International PLRs of the week

Last week the IRS published the following Private Letter Rulings relating to international taxation:

• Late passive foreign investment company ("PFIC") qualified electing fund ("QEF") elections: 
  • 201142012
  • 201142013
  • 201142014
  • 201142015

• Late PFIC mark-to-market elections:
  • 201142017
  • 201142018
  • 201142019

• Late Canadian registered retirement savings plan ("RRSP") deferral election:
  • 201142021