Tax & Accounting Blog

IRS Adds the Croatian Dionicko Drustvo to the Per Se List of Foreign Corporations

IRS Adds the Croatian Dionicko Drustvo to the Per Se List of Foreign Corporations

IRS Notice 2013-44 alerts payers that the Internal Revenue Service and the Treasury Department will amend sec. 301.7701-2(b)(8) of the Procedure and Administration Regulations to add the Croatian dionicko drustvo to the list of entities that are always treated as corporations under section 7701 of the Internal Revenue Code. Reg. section 301.7701-2(b)(8) provides a … Read More