§ 1.6038A-2T - Requirement of return (temporary).

(a) through (c) [Reserved] For further guidance, see §1.6038A-2(a) through (c).

(d) Time for filing returns. A Form 5472 required under this section must be filed with the reporting corporation's income tax return for the taxable year by the due date (including extensions) of that return.

(e) Untimely filed return. If the reporting corporation's income tax return is untimely filed, Form 5472 nonetheless must be timely filed. When the reporting corporation's income tax return is ultimately filed, a copy of Form 5472 must be attached.

(f) through (h) [Reserved] For further guidance, see §1.6038A-2(f) through (h).

(i) 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]