§6038B. Notice of certain transfers to foreign persons — Inbound Citations

Citations to 26 U.S.C. § 6038B as a whole

• 26 U.S.C. § 6501(c)(8)(A)

  Go to provision →
  (A) In the case of any information which is required to be reported to the Secretary pursuant to an election under section 1295(b) or under section 1298(f), 6038, 6038A, 6038B, 6038D, 6046, 6046A, or 6048, the time for assessment of any tax imposed by this title with respect to any tax return, event, or period to which such information relates shall not expire before the date which is 3 years after the date on which the Secretary is furnished the information required to be reported under such section.
• 26 U.S.C. § 6662(j)(2)

  Go to provision →
  (2) For purposes of this subsection, the term “undisclosed foreign financial asset” means, with respect to any taxable year, any asset with respect to which information was required to be provided under section 6038, 6038B, 6038D, 6046A, or 6048 for such taxable year but was not provided by the taxpayer as required under the provisions of those sections.