www.fenwick.com/insights/publications/important-subpart-f-and-pfic-changes-for-u-s-investors-and-domestic-funds
bit.ly/3vZkm2v
See also:
www.shearman.com/en/perspectives/2024/01/notice-2024-16-announces-limited-guidance-under-section-961c
tax.weil.com/features/notice-2024-16-guidance-allowing-for-basis-adjustments-to-cfc-stock-transferred-in-inbound-nonrecognition-transactions/#page=1
www.eversheds-sutherland.com/en/united-states/insights/irs-notice-previews-proposed-regulations-addressing-ptep-basis-of-acquired-cf-cs