Statements (13)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
Internal Revenue Code section
|
| gptkbp:appliesTo |
gptkb:U.S._persons
certain officers and directors of foreign corporations |
| gptkbp:enactedBy |
gptkb:United_States_Congress
|
| gptkbp:enforcedBy |
gptkb:Internal_Revenue_Service
|
| https://www.w3.org/2000/01/rdf-schema#label |
Section 6046
|
| gptkbp:imposedBy |
penalties for noncompliance
|
| gptkbp:partOf |
gptkb:Internal_Revenue_Code
|
| gptkbp:relatedTo |
information reporting
|
| gptkbp:requires |
filing of Form 5471
reporting of acquisitions of foreign corporations |
| gptkbp:bfsParent |
gptkb:US_Taxation_of_International_Income
|
| gptkbp:bfsLayer |
7
|