# Requirements for Taxpayers Filing Form 5472; Correction
> **IRS** · Correction to temporary regulations. · Published 2011-06-24 · Effective 2011-06-24 · 76 FR 36996
## Document
- **Document number:** 2011-15946
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 76 FR 36996
- **CFR reference:** 26 CFR 1
- **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."

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2011/06/24/2011-15946/requirements-for-taxpayers-filing-form-5472-correction)
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