Regulacje i polityka gospodarcza · 23/12/2002

Section 6038-Returns Required With Respect to Controlled Foreign Partnerships

In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing a temporary regulation relating to controlled foreign partnerships. That document requires that the United States partner must follow the filing requirements that are specified in the instructions for Form 8865. The text of that regulation also serves as the text of this proposed regulation. This document also provides notice of a public hearing on these proposed regulations.