[Code of Federal Regulations]
[Title 26, Volume 13]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR]

[Page 176]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
Procedure and Administration--Table of Contents
 
Sec.  1.6038A-2T  Requirement of return (temporary).

    (a) through (c) [Reserved]. For further guidance, see Sec.  1.6038A-
2(a) through (c).
    (d) Time and place for filing returns. A Form 5472 required under 
this section shall be filed with the reporting corporation's income tax 
return for the taxable year by the due date (including extensions) of 
that return. A duplicate Form 5472 (including any attachments and 
schedules) shall be filed at the same time with the Internal Revenue 
Service Center, Philadelphia, PA 19255. A Form 5472 that is timely filed 
electronically satisfies the duplicate filing requirement.
    (e) Through (g) [Reserved]. For further guidance, see Sec.  1.6038A-
2(e) through (g).
    (h) Effective date. (1) This section applies for taxable years 
ending on or after January 1, 2003. For taxable years ending prior to 
January 1, 2003, see Sec.  1.6038A-2(d) in effect prior to January 1, 
2003 (see 26 CFR part 1 revised as of April 1, 2002).
    (2) The applicability of this section expires on or before February 
6, 2007.

[T.D. 9113, 69 FR 5932, Feb. 9, 2004]