Source: https://intltax.typepad.com/intltax_blog/2012/12/international-plrs-of-the-52nd-week-of-2012.html
Timestamp: 2019-04-18 10:24:38+00:00

Document:
Yesterday the IRS published the following Private Letter Rulings relating to international taxation.
PLR 201252002: Two Code §368(a)(1)(A) reorganizations, three Code §368(a)(1)(D) reorganizations, and two Code §351 exchanges involving foreign corporations.
PLR 201252008: Multiple cross-chain sales of foreign corporations to which Code §304 applied and a Code §331 liquidation of a foreign corporation resulting from a check-the-box election in which loss was recognized.
PLR 201252011: Amalgamation of a foreign newco and a foreign target was treated as a Code §368(a)(1)(F) reorganization followed by a Code §338 qualified stock purchase for which a Code §338(g) election could be made.

References: §368
 §368
 §351
 §304
 §331
 §368
 §338
 §338