International Tax Bulletins
These reports on developments in United States tax law affecting international transactions are part of the Pillsbury Wintrhop Shaw Pittman LLP Tax Page, a World Wide Web demonstration project. Comments are welcome on the design or content of this material.
The information presented is only of a general nature,
as background material, omits many details and special rules and cannot
be regarded as
legal or tax advice.
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IRS Propses Modification of Revenue Procedure 65-17. A discussion of and link to Announcement 99-1. [6K]
Contract Manufacturing and Subpart F: IRS Revokes Revenue Ruling 75-7. A discussion of the contract manufacturing implications of revocation of Revenue Ruling 75-7 by Revenue Ruling 97-48, with links to the two rulings. [16K]
IRS Finally Releases Foreign Trust Reporting Form for 1996. Links to the recently released IRS Form 3520, and related instructions, for use for 1996 transfers. [3.6K]
U.S. Treasury Announces Entry into Force of Several Income Tax Treaties. Effective dates for several U.S. income tax treaties ratified in 1997. [3.4K]
© 2001, 2005 [an error occurred while processing this directive]