federal_register: E6-9611

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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
E6-9611 Information Returns Required With Respect to Certain Foreign Corporations and Certain Foreign-Owned Domestic Corporations Proposed Rule In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations 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 transactions of certain foreign corporations and certain foreign-owned U.S. corporations. The temporary 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. The text of the temporary regulations also serves as the text of these proposed regulations. 2006-06-21 2006 6 https://www.federalregister.gov/documents/2006/06/21/E6-9611/information-returns-required-with-respect-to-certain-foreign-corporations-and-certain-foreign-owned https://www.govinfo.gov/content/pkg/FR-2006-06-21/pdf/E6-9611.pdf Treasury Department; Internal Revenue Service 497,254 In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations to clarify existing guidance under sections 6038 and 6038A of the Internal Revenue Code (Code) with respect to the information required... 1545-BE47

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