Internal Revenue Service July 29, 2005 – Federal Register Recent Federal Regulation Documents
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Return Required by Subchapter T Cooperatives Under Section 6012
This document contains proposed regulations that prescribe the form that cooperatives must use to file their income tax returns. The regulations affect all cooperatives that are currently required to file an income tax return on either Form 1120, ``U.S. Corporation Income Tax Return,'' or Form 990-C, ``Farmers'' Cooperative Association Income Tax Return.''
Treatment of a Stapled Foreign Corporation under Sections 269B and 367(b)
This document contains final regulations concerning the definition and tax treatment of a stapled foreign corporation, which generally is treated for tax purposes as a domestic corporation under section 269B of the Internal Revenue Code.
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