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LB&I Process Unit Knowledge Base – International

LB&I Process Unit Knowledge Base International Library Level Number Title Shelf Individual Outbound Book 11 Foreign Entities: Foreign Corporations (Individual Outbound) Chapter Individuals with Investments in a CFC Section CFC Information Reporting Issues Subsection Form 5471-Information Return Filing Requirements Unit Name Failure to File the Form 5471 Category 2 and 3 Filers monetary Penalty Primary UIL Code CFC Information Reporting Issues Document Control Number (DCN) FEN/P/11_01_02_01-02 Date of Last Update 05/11/17 Note: This document is not an official pronouncement of law, and cannot be used, cited or relied upon as such.

Failure to File the Form 5471 – Category 2 and 3 Filers – Monetary Penalty

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