Form 926 (Rev. December 2011) - Return By A U.s. Transferor Of Property To A Foreign Corporation

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926
Return by a U.S. Transferor of Property
OMB No. 1545-0026
Form
to a Foreign Corporation
(Rev. December 2011)
Attachment
Department of the Treasury
128
Attach to your income tax return for the year of the transfer or distribution.
Sequence No.
Internal Revenue Service
Part I
U.S. Transferor Information (see instructions)
Name of transferor
Identifying number (see instructions)
1
If the transferor was a corporation, complete questions 1a through 1d.
a If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by 5
or fewer domestic corporations? .
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Yes
No
b Did the transferor remain in existence after the transfer?
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Yes
No
If not, list the controlling shareholder(s) and their identifying number(s):
Controlling shareholder
Identifying number
c If the transferor was a member of an affiliated group filing a consolidated return, was it the parent
Yes
No
corporation? .
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If not, list the name and employer identification number (EIN) of the parent corporation:
Name of parent corporation
EIN of parent corporation
d Have basis adjustments under section 367(a)(5) been made? .
Yes
No
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2
If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367),
complete questions 2a through 2d.
a List the name and EIN of the transferor’s partnership:
Name of partnership
EIN of partnership
b Did the partner pick up its pro rata share of gain on the transfer of partnership assets?
Yes
No
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c Is the partner disposing of its entire interest in the partnership? .
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Yes
No
d Is the partner disposing of an interest in a limited partnership that is regularly traded on an established
securities market? .
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Yes
No
Part II
Transferee Foreign Corporation Information (see instructions)
3
Name of transferee (foreign corporation)
4 Identifying number, if any
5
Address (including country)
6
Country code of country of incorporation or organization (see instructions)
7
Foreign law characterization (see instructions)
8
Is the transferee foreign corporation a controlled foreign corporation? .
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Yes
No
926
For Paperwork Reduction Act Notice, see separate instructions.
Form
(Rev. 12-2011)
Cat. No. 16982D

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