For the 17th week of 2013, the IRS published the following Private Letter Rulings relating to international taxation.
PLR 201317002 - Extension of time granted to foreign insurance company to elect to be taxed under Code §831. Treas. Reg. 301.9100-1 and -3.
PLR 201317008 - Extension of time granted to file a Code §338(g) election for the qualified stock purchase of a foreign corporation by a foreign corporation.