other · IRS · Rule · Published 2014-12-24 · Effective 2014-12-24 · 79 FR 77388
Document
Document number
2014-30200
Federal Register citation
79 FR 77388
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2014-12-24
Effective date
2014-12-24
Treasury docket
TD 9707
Abstract
This document contains final regulations concerning the manner of filing Form 5472, "Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business." The final regulations affect certain 25-percent foreign- owned domestic corporations and certain foreign corporations that are engaged in a trade or business in the United States that are required to file Form 5472.