Internal Revenue Service December 24, 2014 – Federal Register Recent Federal Regulation Documents

This document contains final regulations concerning the manner of 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.'' The final regulations affect certain 25-percent foreign- owned domestic corporations and certain foreign corporations that are engaged in a trade or business in the United States that are required to file Form 5472.