§ 1.6038A-1T - General requirements and definitions (temporary).

(a) through (n)(1) [Reserved] For further guidance see §1.6038A-1(a) through (n)(1).

(2) Section 1.6038A-2. Section 1.6038A-2 (relating to the requirement to file Form 5472) generally applies for taxable years beginning after July 10, 1989. However, §1.6038A-2 as it applies to reporting corporations whose sole trade or business in the United States is a banking, financing, or similar business as defined in §1.864-4(c)(5)(i) applies for taxable years beginning after December 10, 1990. Section 1.6038A-2(d) and (e) apply for taxable years ending on or after June 10, 2011. For taxable years ending prior to June 10, 2011, see §1.6038A-2(d) and (e) as contained in 26 CFR part 1 revised as of September 15, 2004.

(n)(3) through (n)(6) [Reserved] For further guidance see §1.6038A-1(n)(3) through (6).

(o) Expiration date. The applicability of this section expires on June 10, 2014.

[T.D. 9529, 76 FR 33999, June 10, 2011, as amended at 76 FR 36996, June 24, 2011]