Which Form 5472 exceptions don't apply to my foreign-owned single-member LLC?
I keep reading about Form 5472 exceptions — Form 5471 with Schedule M substituting, foreign sales corporation exceptions, foreign-to-foreign with no U.S. tax effect, and the small-corporation safe harbor. I cannot figure out which of these apply to my foreign-owned single-member LLC. Several advisors have given me different answers. Is there a clear list?
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