Form 5472 Regulations Are Finalized Prohibiting Filing Form Separately

Final regulations issued by the IRS remove the provision allowing Form 5472 to be timely filed separately from the corporation's tax return if that return is filed late.

Source: http://feedproxy.google.com/~r/AICPA_TaxAdvisor/~3/iLByboSISao/News_Notes_06.aspx

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