Section 6038-Returns Required With Respect to Controlled Foreign Partnerships
other · IRS · Rule · Published 2002-12-23 · Effective 2002-12-23 · 67 FR 78174
Document
Document number
02-32152
Federal Register citation
67 FR 78174
CFR reference
26 CFR 1
Type
Rule
Action
Final and temporary regulation.
Category
other
Sub-agency
IRS
Publication date
2002-12-23
Effective date
2002-12-23
Treasury docket
TD 9033
Abstract
This document contains final and temporary regulations relating to controlled foreign partnerships. This document requires that the United States partner must follow the filing requirements that are specified in the instructions for Form 8865. The text of the temporary regulation also serves as the text of the proposed regulation set forth in the Proposed Rules section in this issue of the Federal Register.