Foreign corporations file this form if they have completely terminated all of their U.S. trade or business according to Temporary Regulations section 1.884-2T(a) during the tax year.
A domestic transferee corporation files this form if U.S. assets were transferred to it from a foreign corporation in a transaction described in section 381(a), if the foreign corporation was engaged (or deemed engaged) in the conduct of a U.S. trade or business immediately prior to the section 381(a) transaction.
None at this time.
Other Items You May Find Useful
About Publication 542, Corporations
About Form 1120, U.S. Corporation Income Tax Return
Comment on Form 8848
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