AICPA Comments to IRS on Forms 3520 and 3520-A …
Jun 17, 2003 · Specific guidance would also be welcome as to how many prior years’ Form 3520-A must be filed if a taxpayer is in arrears for several years and is coming forward voluntarily, especially if no distributions have been made (in the case of a foreign nongrantor trust), or in cases where the trust is a foreign grantor trust … ................
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