by John Anthony Castro, J.D., LL.M.
Castro & Co. has a draft version of regulations under Internal Revenue Code sections 643(i), 679, 6039F, 6048, and 6677. All of these provisions relate directly to IRS Form 3520 and 3520-A.
You can view the draft version of the regulations by clicking here.
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About the Author
John Anthony Castro, J.D., LL.M., is the Managing Partner of Castro & Co., the author of International Taxation in Plain English as well as International Estate Planning in Plain English, an esteemed graduate of Georgetown University Law Center in Washington DC, an OPM Fellow at Harvard Business School, and an internationally recognized tax attorney with offices in New York, Los Angeles, Miami, Chicago, Dallas, and Washington DC.