www.americanbar.org/content/dam/aba/. /taxiq-11mid-056.pdf‎CachedSimilarreporting requirements for the transfer to receive non-recognition treatment

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formupack.com/pdf-forms/Tax2011/. /Tax2011IRS_f8865so.html‎CachedForm 8865 (Schedule O) Transfer of Property to a Foreign Partnership (under

https://www2.deloitte.com/content/. /dttl-tax-alert-us-040213.pdf‎CachedSimilarFeb 4, 2013 . stock and property transfers under §§367 and 6038B.1 The proposed regulations

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www.andrewmitchel.com/charts/367a_3d3_7a.pdf‎Cachedoutbound transfer of assets that is taxable under section 367(a)(1) unless the

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6038 B- IT Reporting of certain transactions to foreign corporations (temporary).

https://ttlc.intuit.com/. /2545311-need-to-file-form-926-i-received-k-1‎CachedMay 4, 2014 . The foreign transfers are outlined in Code §6038B(a)(1)(A). . Form 926 with their

taxtv.com/cfr/cfr-2013-title-26-vol13-chap0001-sect6038b/‎CachedThis section sets forth information reporting requirements under section 6038B

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www.ecfr.gov/cgi-bin/text-idx?rgn=div8&node=26:13.0.1. ‎CachedSimilar(i) Immediately after the transfer, the United States person owns, directly, . . the

www.gpo.gov/. /USCODE-2011-title26-subtitleF-chap61-subchapA-partIII- subpartA-sec6038B.pdf‎CachedSimilar6038B. EFFECTIVE DATE OF 1996 AMENDMENT. Amendment by section 1702(

6038B imposes a penalty on any US person who (1) transfers property to a

webapp1.dlib.indiana.edu/virtual_disk_library/. /F8865SO.PDF‎CachedTransfer of Property to a Foreign Partnership. OMB No. 1545- . Cat. No. 25909U.

www.reginfo.gov/public/do/DownloadDocument?documentID. ‎CachedSection 6038B requires the filing of a return by a United States person to report

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with respect to the transfers to foreign corporations. . to certain transfers of

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www.law.cornell.edu/uscode/text/26/6038B‎CachedSimilarshall furnish to the Secretary, at such time and in such manner as the Secretary

www.pdffiller.com/12044331-f8865sopdf-2012-Form-8865-Schedule-O- Transfer-of-Property-to-a-Foreign-Partnership-under-section-6038B. ‎Cached2012 Filer's identifying number EIN (if any) Reference ID number (see

xml.coverpages.org/IRS-F926-SGML.txt‎CachedWhen this form was published, transfers of cash were not currently required to be

(3) The rules of paragraph (b)(l)(i) of this section that provide an exception from

www.unclefed.com/Tax-Bulls/1998/not98-17.pdfMar 16, 1998 . 6038B. Notice 98–17. This Notice provides simplified rules. (pending the

intltax.typepad.com/. /monetary-penalties-for-failure-to-file-common-us- international-tax-forms.html‎CachedSimilar10% of the fair market value of the transferred property at the time of the transfer,

www.gpo.gov/fdsys/. /CFR-2012-title26-vol13-sec1-6038B-1.pdf‎CachedSimilarMay 4, 2012 . transfer described in section. 6038B(a)(1)(A), 367(d) or (e), is required to report

www.bakermckenzie.com/. /nl_na_taxnewsdevelopments_apr13.pdf‎CachedSimilarMay 2, 2013 . Additionally, pursuant to the reporting rules under section 6038B, . nor a Form

us.kpmg.com/microsite/taxnewsflash/2009/Jun/Form_926_Redesign.pdf‎SimilarJun 19, 2009 . transfers are described in section 6038B, 367(d), or 367(e).2 . . person who

www.lexology.com/library/detail.aspx?g=04c4bed3-f261-46d6. ‎CachedSimilarFeb 11, 2013 . With respect to certain transfers of stock or securities to a foreign . the transfer,

www.bna.com/Outbound-Transfers-Section367A-p7716/‎CachedSimilarIn the case of an outbound transfer of tangible property for use by the transferee

www.internationaltaxreview.com/. /US-Outbound-IRS-Proposes-New-GRA- Regulations.html‎SimilarApr 25, 2013 . Ordinarily, the timely filing of a GRA satisfies the reporting requirements of

www.gpo.gov/fdsys/. /CFR-2012-title26-vol13-sec1-6038B-1.xml‎CachedApr 1, 2012 . This section sets forth information reporting requirements under section 6038B

www.law.cornell.edu/cfr/text/26/1.6038B-1‎CachedSimilar(a) Purpose and scope. This section sets forth information reporting requirements

(3) Special rule for transfers of cash. A U.S. person that transfers cash to a foreign

www.dlapiper.com/irs-proposes-rules-on-gain-recognition-agreements-for- outbound-transfers/‎CachedSimilarFeb 25, 2013 . Section 6038B provides that a US person who transfers certain property to

www.thefreelibrary.com/Reporting+outbound+cash+transfers.-a055215292‎CachedFor transfers to foreign corporations, Sec. 6038B(a)(1)(A), as modified by the

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www.offshorepress.com/AICPA/form926.htm‎CachedSimilarA U.S. person or entity who makes a transfer of property to a foreign corporation

www.aicpa.org/Publications/TaxAdviser/. /clinic-story-02.aspx?. ‎CachedSimilarSep 1, 2013 . 367, 1248, and 6038B addressing outbound transfers of property under Sec. 361

taxmap.ntis.gov/taxmap/ts0/form8865scheduleot_f_17972d88.htm‎CachedForm 5471 (Schedule O) Organization or Reorganization of Foreign Corporation,

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www.wisdomadd.com/related/related-2442.html‎CachedMy assumption is that such increases on paid-in capital would not be treated as

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www.pwc.com/en_US/us/. /pwc-proposed-gra-regulations.pdf‎CachedSimilarJan 31, 2013 . also address failures to file (and deficient filings of) certain documents required in

www.mondaq.com/. /Internal+Revenue+Service+And+Treasury+Recently+ Issued+Proposed+Regulations+Under+Section+367+With+Respect+. ‎CachedSimilarJun 25, 2013 . Thus, the failure to provide the required information about the stock or securities

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