Statements (20)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
Internal Revenue Code section
|
| gptkbp:appliesTo |
domestic corporations
foreign-owned domestic corporations |
| gptkbp:codifiedIn |
gptkb:Title_26_of_the_United_States_Code
|
| gptkbp:dateEnacted |
1986
|
| gptkbp:enactedBy |
gptkb:United_States_Congress
|
| gptkbp:enforcedBy |
gptkb:Internal_Revenue_Service
|
| https://www.w3.org/2000/01/rdf-schema#label |
Section 6038A
|
| gptkbp:imposedBy |
penalties for noncompliance
|
| gptkbp:partOf |
gptkb:Internal_Revenue_Code
|
| gptkbp:relatedTo |
tax compliance
transfer pricing related party transactions information reporting foreign transactions record maintenance requirements |
| gptkbp:requires |
filing of Form 5472
reporting of information with respect to certain foreign-owned corporations |
| gptkbp:bfsParent |
gptkb:US_Taxation_of_International_Income
|
| gptkbp:bfsLayer |
7
|