Pub. L. 111-147, tit. V, subtit. A, pt. IV, sec. 534

REPORTING REQUIREMENT OF UNITED STATES OWNERS OF FOREIGN TRUSTS.

EnactedYear: 2010Length: 70 wordsOfficial source
SEC. 534. REPORTING REQUIREMENT OF UNITED STATES OWNERS OF FOREIGN TRUSTS.(a) In General.—Paragraph (1) of section 6048(b) is amended by inserting “shall submit such information as the Secretary may 124 STAT. 115 prescribe with respect to such trust for such year and” before “shall be responsible to ensure”.(b) Effective Date.—The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.
Pub. L. 111-147, tit. V, subtit. A, pt. IV, sec. 534: REPORTING REQUIREMENT OF UNITED STATES OWNERS OF FOREIGN TRUSTS. | Justis AI