Information Returns Required With Respect to Certain Foreign Corporations and Certain Foreign-Owned Domestic Corporations; Correction

tax-irs · IRS · Rule · Published 2007-09-12 · Effective 2007-09-12 · 72 FR 52003

Document

Document number: E7-17820
Federal Register citation: 72 FR 52003
CFR reference: 26 CFR 1
Type: Rule
Action: Final regulations; correction.
Category: tax-irs
Sub-agency: IRS
Publication date: 2007-09-12
Effective date: 2007-09-12
Treasury docket: TD 9338

Abstract

This document contains a correction to final regulations (TD 9338) that were published in the Federal Register on Friday, July 13, 2007 (72 FR 38475) providing guidance under sections 6038 and 6038A of the Internal Revenue 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.

Source

Authoritative: Federal Register document
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