# Information Reporting With Respect to Certain Foreign Partnerships and Certain Foreign Corporations
> **IRS** · Final regulations. · Published 1999-12-28 · 64 FR 72545
## Document
- **Document number:** 99-32695
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 64 FR 72545
- **CFR reference:** 26 CFR 1
- **Publication date:** 1999-12-28
- **Treasury docket:** TD 8850
## Abstract

This document contains final regulations under section 6038 of the Internal Revenue Code relating to information reporting requirements for United States persons owning interests in controlled foreign partnerships (CFPs). This document also contains amendments to the final regulations under section 6038 relating to the reporting requirements of U.S. shareholders of certain foreign corporations and amendments to the final regulations under section 6038B relating to the reporting requirements with respect to transfers of property to foreign partnerships and to foreign corporations.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1999/12/28/99-32695/information-reporting-with-respect-to-certain-foreign-partnerships-and-certain-foreign-corporations)
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