(a) Officers or directors—(1) When liability arises on January 1, 1963. Each U.S. citizen or resident who is on January 1, 1963, an officer or director of a foreign corporation shall make a return on Form 5471 (or subsequent form) showing the name, address, and identifying number of each U.S. person who, on January 1, 1963, owns 5 percent or more in value of the outstanding stock of such foreign corporation. (a)(1) through (e)(4). [Reserved] For further guidance, see §1.6046–1(a)(1) through (e)(4).
CFR 26-1.6046-2014由US-CFR-file 发布于 2014,并于 2014 实施。
CFR 26-1.6046-2014 在中国标准分类中归属于: A02 经济管理。
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