The Code of Federal Regulations Title 26 contains the codified Federal laws and regulations that are in effect as of the date of the publication pertaining to Federal taxes and the Internal Revenue Service.Returns required by section 6046 and this section shall be filed with the Internal Revenue Service Center designated in the instructions of the applicable form. ... stock) in such foreign corporation, satisfy such requirement by filing a statement with his return on Form 5471 indicating that ... See paragraph (e)(5) of As1.6046a1 , as contained in 26 CFR part 1 revised as of April 1, 2012, for returns filed before anbsp;...
|Title||:||Title 26 Internal Revenue Part 1 (§ 1.1551 to end of part 1) (Revised as of April 1, 2014)|
|Author||:||Office of The Federal Register, Enhanced by IntraWEB, LLC|
|Publisher||:||IntraWEB, LLC - 2014-04-01|