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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 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).


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All Revisions for Form 926

Publication 542, Corporations

Form 8832, Entity Classification Election

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Comment on Form 926

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Page Last Reviewed or Updated: 31-Oct-2016