Page 300 - International Taxation IRS Training Guides
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Possible
                                                   Transactions (Cont’d)







                 CFC5


                       •  Foreign to foreign

                           transfer,
                                           so no GRA
                           needed                                                 CFC5                         DE2

                                     Form 5471
                       •  Final

                                     Form 8832
                       •  Files

                                     initial Form 8858
                       •  Files




                 CFC9


                       •  No change                                               CFC9





                 CFC6


                                                                               US Sub6
                       •  No change



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