International PLRs of the 34th week of 2012

This week the IRS published the following Private Letter Rulings relating to international taxation for the 34th week of 2012.

PLR 201234013 - Late entity classification election for a foreign entity to be treated as a disregarded entity. Form 8832. Treas. Reg. §301.7701-3(c).

PLR 201234015 - Late entity classification election for a foreign entity to be treated as a partnership. Form 8832. Treas. Reg. §301.7701-3(c).