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Sec. 1.6038-2T Information returns required of United States persons with respect to annual accounting periods of certain foreign corporations beginning after December 31, 1962 (temporary).  [Removed]

[Added by T.D. 9650, 78 FR 79602-79613, Dec. 31, 2013, corrected at 79 FR 26836-26837, May 12, 2014. Removed by T.D. 9806, 81 FR 95459-95470, Dec. 28, 2016. Added by T.D. 9865, 84 FR 28398-28424, June 18, 2019. Removed by T.D. 9909, 85 FR 53068-53097, Aug. 27, 2020.]

Editor's Note: Former reg. section 1.6038-2T, as added by T.D. 9194, 70 FR 18920-18948, Apr. 11, 2005, as amended by T.D. 9268, 71 FR 35524-35527, June 21, 2006, and T.D. 9338, 72 FR 38475-38477, July 13, 2007, was removed by T.D. 9391, 73 FR 19350-19377, Apr. 9, 2008.

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