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federal_register: 2011-14468

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
2011-14468 Requirements for Taxpayers Filing Form 5472 Rule This document contains temporary regulations that remove the duplicate filing requirement for 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 temporary 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. The text of the temporary regulations also serves as the text of the proposed regulations set forth in the Proposed Rules section in this issue of the Federal Register. 2011-06-10 2011 6 https://www.federalregister.gov/documents/2011/06/10/2011-14468/requirements-for-taxpayers-filing-form-5472 https://www.govinfo.gov/content/pkg/FR-2011-06-10/pdf/2011-14468.pdf Treasury Department; Internal Revenue Service 497,254 This document contains temporary regulations that remove the duplicate filing requirement for 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 temporary...  

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