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¶17150 - Withholding and Compliance §6038
The IRS released final regulations that expand the required reporting on Form 5471 of transactions with related foreign corporations, and on Form 5472 for reporting by foreign-owned U.S. corporations.
Section 6038 requires the reporting of certain information to the IRS with respect to any foreign corporation or partnership in which a U.S. person has a 50% or greater voting or economic interest. This information, which is...