§ 1.482-7(k)(4)(ii) Content of CSA Statement.

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The CSA Statement of each controlled participant must –

(A) State that the participant is a controlled participant in a CSA;

(B) Provide the controlled participant’s taxpayer identification number;

(C) List the other controlled participants in the CSA, the country of organization of each such participant, and the taxpayer identification number of each such participant;

(D) Specify the earliest date that any IDC described in paragraph (d)(1) of this section occurred; and

(E) Indicate the date on which the controlled participants formed (or revised) the CSA and, if different from such date, the date on which the controlled participants recorded the CSA (or any revision) contemporaneously in accordance with paragraphs (k)(1)(i) and (iii) of this section.

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