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TREAS/IRS RIN: 1545-BK01 Publication ID: Spring 2011 
Title: ●Removal of Duplicate Filing Requirement Under Treasury Regulation Section 1.6038A-2 (Temporary) 
Abstract: This regulation will remove 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: First time published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: Undetermined  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
Timetable:
Action Date FR Cite
Interim Final Rule  12/00/2011    
Additional Information: REG-101352-11 Drafting Attorney: Gregory A. Spring (202) 435-5265 Reviewing Attorney: Jason Osborn (202) 435-5265 Treasury Attorney: Brenda Zent 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-BK00 
Agency Contact:
Gregory A. Spring
Attorney
Department of the Treasury
Internal Revenue Service
MA2-230, 2nd Floor, 799 9th Street NW.,
Washington, DC 20229
Phone:202 435-5157
Fax:202 435-5267
Email: gregory.a.spring@irscounsel.treas.gov