Reg-109512-05
United States. Internal Revenue Bulletin (July 24, 2006)
Author: Anonymous
Issue: 2006-30
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Final, temporary, and proposed regulations provide guidance under Sections 6038 and 6038A. The final regulations under Reg. 1.6038-2 are revised to remove and replace obsolete references to a form and IRS offices. The regulations clarify the information required to be furnished regarding certain related party transactions of certain foreign corporations and certain foreign-owned domestic corporations. The 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.
Fines & penalties
Foreign owned US companies
Internal Revenue Code -- Section 6038
Tax regulations -- Reg. 1.6038-2
Tax regulations -- REG-109512-05
Reg-109512-05
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice of proposed rulemaking by cross-reference to temporary regulations.SUMMARY: In this issue of the Bulletin, the IRS is issuing temporary regulations (T.D. 9268) to clarify existing guidance under sections 6038 and 6038A of the Internal Revenue Code (Code) with respect to the information required to be furnished regarding certain related party transa...Try vLex for FREE for 3 days
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