Regulacje i polityka gospodarcza · 23/12/2002

Section 6038-Returns Required With Respect to Controlled Foreign Partnerships

This document contains final and temporary regulations relating to controlled foreign partnerships. This document requires that the United States partner must follow the filing requirements that are specified in the instructions for Form 8865. The text of the temporary regulation also serves as the text of the proposed regulation set forth in the Proposed Rules section in this issue of the Federal Register.