Source: https://intltax.typepad.com/intltax_blog/2013/11/today-the-irs-published-the-following-private-letter-rulings-relating-to-international-taxation.html
Timestamp: 2019-04-18 10:46:49+00:00

Document:
PLR 201347002 - Ordinary (and not capital) loss allowed on liquidation of worthless controlled foreign corporation. The fees earned by a foreign subsidiary did not constitute interest for purposes of Code §165(g)(3)(B). Rev. Rul. 88-65.
PLR 201347006, PLR 201347018 - Late IC DISC elections. Form 4876-A, Code §992(b)(1)(A).
PLR 201347007 - Late entity classification election for a foreign entity to be treated as an association taxable as a corporation. Form 8832. Treas. Reg. §301.7701-3(c).
PLR 201347008 - Late entity classification election for a foreign entity to be treated as a partnership. Form 8832. Treas. Reg. §301.7701-3(c).
PLR 201347016 - Late election of Code §911 exclusion. Form 2555. Treas. Reg. §1.911-7(a).

References: §165
 §992
 §301
 §301
 §911
 §1