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).
Other Items You May Find Useful
Publication 542, Corporations
Form 8832, Entity Classification Election
Comment on Form 926
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