Statements (22)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:tax_law
|
| gptkbp:appliesTo |
reportable corporations
reportable transactions |
| gptkbp:country |
gptkb:United_States
|
| gptkbp:filingDeadline |
due with the corporation's income tax return
|
| gptkbp:filingMethod |
gptkb:newspaper
electronic |
| gptkbp:firstIssueDate |
1982
|
| https://www.w3.org/2000/01/rdf-schema#label |
Form 5472
|
| gptkbp:issuedBy |
gptkb:Internal_Revenue_Service
|
| gptkbp:language |
English
|
| gptkbp:legalBasis |
gptkb:Internal_Revenue_Code_Section_6038C
gptkb:Internal_Revenue_Code_Section_6038A |
| gptkbp:penalty |
$25,000 per failure
|
| gptkbp:relatedTo |
gptkb:Form_1120
gptkb:Form_1120-F |
| gptkbp:requires |
certain 25% foreign-owned U.S. corporations
foreign corporations engaged in a U.S. trade or business |
| gptkbp:usedFor |
reporting transactions with foreign or domestic related parties
|
| gptkbp:website |
https://www.irs.gov/forms-pubs/about-form-5472
|
| gptkbp:bfsParent |
gptkb:IRS_Form_1120-F
|
| gptkbp:bfsLayer |
6
|