CFR 26-1.6046-1-2013 Internal Revenue. Part1:Income taxes(continued). Section1.6046-1:Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock.
(a) Officers or directors—(1) When li-ability arises on January 1, 1963. Each U.S. citizen or resident who is on Janu-ary 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.
CFR 26-1.6046-1-2013 history
2013CFR 26-1.6046-1-2013 Internal Revenue. Part1:Income taxes(continued). Section1.6046-1:Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock.