About Form 926, Return by a U.S. Transferor of Property to a Foreign Corporation


Generally, a U.S. citizen or resident, a domestic corporation, or a domestic estate or trust must complete and file Form 926 to report certain transfers of property to a foreign corporation that are described in section 6038B(a)(1)(A), 367(d), or 367(e).

Current revision

Recent developments

None at this time.

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