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Information Returns Required with Respect to Certain Foreign Corporations and Certain Foreign-Owned Domestic Corporations

tax-irs · IRS · Rule · Published 2007-07-13 · Effective 2007-07-13 · 72 FR 38475

Document

Document number
E7-13587
Federal Register citation
72 FR 38475
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations and removal of temporary regulations.
Category
tax-irs
Sub-agency
IRS
Publication date
2007-07-13
Effective date
2007-07-13
Treasury docket
TD 9338

Abstract

This document contains final regulations that provide guidance under sections 6038 and 6038A of the Internal Revenue Code (Code). The final regulations clarify the information required to be furnished regarding certain related party transactions of certain foreign corporations and certain foreign-owned domestic corporations. The final regulations also increase the amount of certain penalties, and make certain other changes, to reflect the statutory changes made by the Taxpayer Relief Act of 1997.

Source

Authoritative
Federal Register document
Machine
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