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TREAS/IRS

RIN: 1545-AP10

Publication ID: Spring 2011

Title: Information Reporting and Record Maintenance
Abstract: This regulation will implement the directives of section 6038C. This will be accomplished by requiring foreign corporations engaged in a U.S. business to provide specific information regarding related party transactions.
Agency: Department of the Treasury(TREAS)	Priority: Substantive, Nonsignificant
RIN Status: Previously published in the Unified Agenda	Agenda Stage of Rulemaking: Long-Term Actions
Major: No	Unfunded Mandates: Undetermined
CFR Citation: 26 CFR 1
Legal Authority: 26 USC 6038C    26 USC 7801    26 USC 7805

Legal Deadline:  None

Timetable: Action Date FR Cite Next Action Undetermined  To Be Determined

Additional Information: REG-208265-90 (INTL-102-90) Drafting attorney: David Peter Merkel (202) 622-3870 Reviewing attorney: Mark E. Erwin (202) 622-3870 Treasury attorney: Ginny Y. Chung (202) 622-1781 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
Agency Contact: D. Peter Merkel Attorney-Advisor Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-6938 Fax:202 317-4922 Email: david.p.merkel@irscounsel.treas.gov