Reporting Corporation. (1) In gen- eral. For purposes of section 6038A, a reporting corporation is either a do- mestic corporation that is 25-percent foreign-owned as defined in paragraph (c)(2) of this section, or a foreign cor- poration that is 25-percent foreign- owned and engaged in trade or business within the United States. After Novem- ber 4, 1990, a foreign corporation en- gaged in a trade or business within the United States at any time during a taxable year is a reporting corporation. See section 6038C.
Reporting Corporation. Form 5472 must provide the following information in the manner the form prescribes with respect to each reporting corporation:
Reporting Corporation. Pursuant to the provisions of the Securities Exchange Act of 1934 Act (the “1934 Act”), the Corporation has filed all reports and other materials required to be filed thereunder with the United States Securities and Exchange Commission (the “Commission”) during the preceding 12 months.
Reporting Corporation. No member of the Target Group is, nor has been, a “reporting corporation” subject to the information reporting and record maintenance requirements of Section 6038A of the Code.
