Form 3520, Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts
U.S. persons (and executors of estates of U.S. decedents) file this form to report:
- Certain transactions with foreign trusts,
- Ownership of foreign trusts under the rules of sections Internal Revenue Code 671 through 679, and
- Receipt of certain large gifts or bequests from certain foreign persons.
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Comment on Form 3520
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