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PART D: FR MAP — International Trade Event Description Form 2011-2012 An international trade event is understood to mean an event at which the possibility exists for the participating company to
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Part D of Form 926 pertains to reporting transfers of property to foreign corporations.
Any U.S. person who transfers property to a foreign corporation is required to file Part D of Form 926.
Part D of Form 926 should be filled out by providing information about the property transferred and the foreign corporation receiving the property.
The purpose of Part D of Form 926 is to report transfers of property to foreign corporations for tax purposes.
The information that must be reported on Part D of Form 926 includes details about the property transferred, the foreign corporation receiving the property, and the taxpayer transferring the property.
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