Is there a checklist of the specific record categories the section 6038A safe harbor expects?
I'd rather get my recordkeeping right up front than guess. I've heard 1.6038A-3 has a 'safe harbor' that, if I keep certain categories of records, I'm deemed compliant. What are those categories, in plain English, for a small foreign-owned LLC? And does the document have to be titled exactly like the regulation says?
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