Generally, a U.S. citizen or resident, a domestic corporation, or a domestic estate or trust must complete and file this form to report certain transfers of property to a foreign corporation that are described in section 6038B(a)(1)(A), 367(d), or 367(e).
None at this time.
Other Items You May Find Useful
Publication 542, Corporations
Form 8832, Entity Classification Election
Comment on Form 926
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