Requirements for Taxpayers Filing Form 5472; Correction
other · IRS · Rule · Published 2011-06-24 · Effective 2011-06-24 · 76 FR 36996
Document
Document number
2011-15946
Federal Register citation
76 FR 36996
CFR reference
26 CFR 1
Type
Rule
Action
Correction to temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2011-06-24
Effective date
2011-06-24
Treasury docket
TD 9529
Abstract
This document contains corrections to temporary regulations (TD 9529) that were published in the Federal Register on Friday, June 10, 2011 (76 FR 33997) removing the duplicate filing requirement for Form 5472, "Information Return of a 25% Foreign-Owned U.S. corporation or a Foreign Corporation Engaged in a U.S. Trade or Business."