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TREAS/IRS

RIN: 1545-BM08

Publication ID: Fall 2014

Title: ●Manner of Filing Form 5472
Abstract: This proposed regulation provides 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 the Form 5472 with their income tax returns, by the due dates for their income tax returns (including extensions).
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: No	Unfunded Mandates: No
CFR Citation: 26 CFR 1.6038A-1(n)(2)    26 CFR 1.6038A-1(n)(13)    26 CFR 1.6038A-2(e)    26 CFR 1.6038A-4
Legal Authority: 26 USC 7805    26 USC 6038A    26 USC 6038C

Legal Deadline:  None

Timetable: Action Date FR Cite NPRM  06/06/2014  79 FR 32687    Final Action  11/00/2014

Additional Information: REG-114942-14 Drafting Attorney: Anand Desai (202) 317-6939 Reviewing Attorney: Carol Tan (202) 317-3800 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: 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