For the 29th week of 2013, the IRS published the following Private Letter Ruling and Chief Counsel Advice relating to international taxation.
PLR 201329006 - Determination that U.S. subidiaries of foreign parent joined in filing a consolidated return. Treas. Reg. §1.1502-75(h)(2).
CCA 201329016 - Proper filing status for taxpayer who filed joint return with his nonresident alien spouse who did not have a taxpayer identification number. Code §6013(g).