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PFIC Classification and Once-a-PFIC Rule (§§ 1297, 1298(b)(1))

This comprehensive guide on pfic classification and once-a-pfic rule (§§ 1297, 1298(b)(1)) is currently being prepared. It will provide actionable checklists and step-by-step guidance for navigating this area of tax law.

Part of Part XII. Anti-Deferral — PFICs in the US International Tax section.

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