federal_register: E7-13587

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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
E7-13587 Information Returns Required with Respect to Certain Foreign Corporations and Certain Foreign-Owned Domestic Corporations Rule 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. 2007-07-13 2007 7 https://www.federalregister.gov/documents/2007/07/13/E7-13587/information-returns-required-with-respect-to-certain-foreign-corporations-and-certain-foreign-owned https://www.govinfo.gov/content/pkg/FR-2007-07-13/pdf/E7-13587.pdf Treasury Department; Internal Revenue Service 497,254 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... 1545-BG11

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