§6038C. Information with respect to foreign corporations engaged in U.S. business — Inbound Citations

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

• 26 U.S.C. § 6038A(b)(2)

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  (2) For purposes of subsection (a) and section 6038C, if the reporting corporation or the foreign corporation to whom section 6038C applies is an applicable taxpayer, the information described in this subsection shall include—

  (A) such information as the Secretary determines necessary to determine the base erosion minimum tax amount, base erosion payments, and base erosion tax benefits of the taxpayer for purposes of section 59A for the taxable year, and

  (B) such other information as the Secretary determines necessary to carry out such section.

  For purposes of this paragraph, any term used in this paragraph which is also used in section 59A shall have the same meaning as when used in such section.