United States IRC sections
Statute section
IRC section 6038A
Information with respect to certain foreign-owned corporations
Country
United States
Section
6038A
Updated
2026-05-01
Operative text
This section requires specified reporting corporations to furnish information with respect to related parties and transactions and to maintain records as the Secretary may prescribe.
Cross-references
26 U.S.C. 6723
Related guides
Primary sources
- 26 U.S.C. section 6038AVerified 2026-05-01
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.