Last week the IRS published the following Private Letter Rulings relating to international taxation.
PLR 201309001 - Late Canadian registered retirement savings plan ("RRSP") deferral election. Form 8891. Rev. Proc. 2002-23.
PLR 201309011 - Certain funds of a foreign corporation that had elected to be treated as a domestic corporation under Code §953(d) did not fail the diversification requirements of Code §817(h).