CFR 26-1.6038-2-2013
国内税收. 第1部分:所得税(继续). 第1.6038-2节:1962年12月31日开始美国人对某些外国公司的年度会计期间的信息反馈.

Internal Revenue. Part1:Income taxes(continued). Section1.6038-2:Information returns required of United States persons with respect to annual accounting periods of certain foreign corporations beginning after December 31, 1962.

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标准号

CFR 26-1.6038-2-2013

发布

2013年

发布单位

US-CFR-file

当前最新

CFR 26-1.6038-2-2013

 

 

适用范围

(a) Requirement of return. Every U.S. person shall make a separate annual information return with respect to each annual accounting period (de-scribed in paragraph (e) of this section) beginning after December 31, 1962, of each foreign corporation which that person controls (as defined in para-graph (b) of this section) for an unin-terrupted period of 30 days or more during such annual accounting period. Such information shall not be required to be furnished, however, with respect to a corporation defined in section 1504(d) of the Code which makes a con-solidated return for the taxable year. The return shall be made, with respect to annual accounting periods ending with or within the United States per-son's taxable year, on—

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