CFR 26-1.6038-2-2013 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.
(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—
CFR 26-1.6038-2-2013 history
2013CFR 26-1.6038-2-2013 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.