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Article: Rev. proc. 92-70: form 5471 filing procedure for dormant subsidiaries. (Brief Article)
- Article from:
- Tax Executive
- Article date:
- September 1, 1992
CopyrightCOPYRIGHT 1992 Tax Executives Institute, Inc. This material is published under license from the publisher through the Gale Group, Farmington Hills, Michigan. All inquiries regarding rights should be directed to the Gale Group. (Hide copyright information)
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On September 3, 1992, Tax Executives Instituted the following comments with the Internal Revenue Service, commending the IRS for developing Revenue Procedure 92-70, which sets forth a summary filing procedure for filing Form 5471. (TEI's earlier comments on the proposed were reprinted in the November-December 1991 issue of The Tax Executive.) The Institute's comments were prepared under the aegis of its International Tax Committee, whose chair is Lisa Norton of the Ingersoll-Rand Company.
I am writing on behalf of Tax Executives Institute to express our appreciation for the development of Revenue Procedure 92-70 setting forth a summary filing procedure for filing ...