Internal Revenue Code Section 6038C
GPTKB entity
Statements (16)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:United_States_federal_law
|
| gptkbp:appliesTo |
foreign corporations engaged in U.S. trade or business
|
| gptkbp:codifiedIn |
26 U.S.C. § 6038C
|
| gptkbp:dateEnacted |
1988
|
| gptkbp:enactedBy |
gptkb:United_States_Congress
|
| gptkbp:enforcedBy |
gptkb:Internal_Revenue_Service
|
| https://www.w3.org/2000/01/rdf-schema#label |
Internal Revenue Code Section 6038C
|
| gptkbp:partOf |
gptkb:Internal_Revenue_Code
|
| gptkbp:penalty |
$10,000 per failure
|
| gptkbp:purpose |
to ensure IRS access to information about foreign corporations with U.S. activities
|
| gptkbp:relatedTo |
gptkb:Section_6038A
Section 6038B information reporting requirements |
| gptkbp:requires |
foreign corporations to provide information to IRS
|
| gptkbp:bfsParent |
gptkb:Form_5472
|
| gptkbp:bfsLayer |
7
|