Internal Revenue Code Section 6038A
GPTKB entity
Statements (16)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:United_States_federal_law
|
| gptkbp:appliesTo |
domestic corporations with foreign ownership
|
| gptkbp:codifiedIn |
26 U.S.C. § 6038A
|
| gptkbp:dateEnacted |
1982
|
| gptkbp:enforcedBy |
gptkb:Internal_Revenue_Service
|
| https://www.w3.org/2000/01/rdf-schema#label |
Internal Revenue Code Section 6038A
|
| gptkbp:partOf |
gptkb:Internal_Revenue_Code
|
| gptkbp:penalty |
monetary penalties
|
| gptkbp:relatedTo |
gptkb:Form_5472
information reporting requirements |
| gptkbp:requires |
reporting by certain foreign-owned domestic corporations
maintenance of records by certain foreign-owned domestic corporations |
| gptkbp:subject |
reporting of transactions with related parties
tax compliance for foreign-owned U.S. corporations |
| gptkbp:bfsParent |
gptkb:Form_5472
|
| gptkbp:bfsLayer |
7
|