The U.S. IRS has recently published six international practice units, including:

• Failure to File the Form 5471 – Category 4 and 5 Filers – Monetary Penalty
• Determination of U.S. Shareholder and CFC Status
• Overview of Subpart F Income for U.S. Individual Shareholders
• Failure to File the Form 3520/3520-A - Penalties
• Failure to File the Form 8865 – Category 1 and 2 Filers – Monetary Penalty
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