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Foreign-Owned US Disregarded Entities Must Now Fulfill IRC § 6038A’s Reporting and Record Maintenance Requirements, American Law Institute

Spring 2017

Morgan Lewis associate Jacob Oksman writes an article for The Practical Lawyer by American Law Institute discussing the new maintenance and reporting requirements, as well as additional implications, for foreign-owned US corporations and domestic disregarded entities under the IRC § 6038A.

Read the American Law Institute article >>