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TREAS/IRS | RIN: 1545-BK00 | Publication ID: Spring 2014 |
Title: Requirements for Taxpayers Filing Form 5472 | |
Abstract: This regulation finalizes the temporary regulations that had removed the requirement that taxpayers filing form 5472 (Information Return of a 25 Percent Foreign-Owned U.S. Corporation or a foreign Corporation Engaged in a U.S. Trade or Business) must file a duplicate Form 5472 with the Philadelphia Service Center. | |
Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Final Rule Stage |
Major: No | Unfunded Mandates: No |
CFR Citation: 26 CFR 1.6038A-1(n)(2) 26 CFR 1.6038A-2(d) 26 CFR 1.6038A-2(e) | |
Legal Authority: 26 USC 7805 26 USC 6038A |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-101352-11 Drafting attorney: Anand Desai (202) 927-9550 Reviewing attorney: Carol B. Tan (202) 317-3800 Treasury attorney: Brenda Zent (202) 622-6894 CC:INTL | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Small Entities Affected: No | Federalism: No |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Related RINs: Related to 1545-BK01 | |
Agency Contact: Anand Desai Attorney-Advisor Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-6939 Fax:202 317-5480 Email: anand.desai@irscounsel.treas.gov |