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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2014-20 · 2026-10-03 edition · updated 2026-10-04 · United States

This notice extends the application of Notice 2012–45, 2012–29 I.R.B. 59 (July 1, 2012), which provides guidance regarding the treatment of certain government bonds for purposes of determining whether a foreign corporation is a passive foreign investment company (PFIC) under section 1297 of the Code, to taxable years of foreign corporations beginning in 2014, 2015, and 2016.

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▸Contents — Internal Revenue Bulletin 2014-20
Internal Revenue Bulletin 2014-20

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