Source: https://intltax.typepad.com/intltax_blog/2013/10/international-plrs-for-the-41st-week-of-2013.html
Timestamp: 2019-04-18 10:28:55+00:00

Document:
PLR 201341004 - Code §355 spin-offs and reorganizations involving U.S. and foreign corporations. Code §368(a)(1)(D).
PLR 201341007 - Late entity classification election for a foreign entity to be treated as a disregarded entity. Form 8832. Treas. Reg. §301.7701-3(c).
PLR 201341013 - Code §355 spin-offs and reorganizations involving U.S. and foreign corporations. Code §368(a)(1)(D).
PLR 201341024 - Late entity classification election for a foreign entity to be treated as a disregarded entity. Form 8832. Treas. Reg. §301.7701-3(c).
PLR 201341031 - U.S. electric utlity company servicing foreign country may deduct under Code §162(a) incentives paid to customers to install renewable energy systems.
PLR 201341032 - Restructuring of U.S. real estate investment trust ("REIT") that holds properties in a foreign country. Code §856(c).

References: §355
 §368
 §301
 §355
 §368
 §301
 §162
 §856