Regs. Tighten Form 5472 Filing Requirements

The IRS is amending the rules for filing Form 5472, Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business.

Source: http://feedproxy.google.com/~r/AICPA_TaxAdvisor/~3/MwDxHiOxXdw/20140605.aspx

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