Page 65 - Large Business IRS Training Guides
P. 65
Information Reporting
authorizes the Secretary of the Treasury to
• Section 59A
reporting requirements under
prescribe additional
section 6038A relating to –
place of business, and country or
• the name, principal
countries in which organized or resident of each person
which
a related party to the reporting corporation, and
• is
transaction with the reporting corporation during its
• had any
taxable year
of relation between the reporting corporation
• the manner
and the person related to it; and
• transactions between the reporting corporation and each
related foreign person
63
