Returns as to formation, etc., of foreign corporations.
Section 80
SEC. 80. Returns as to formation, etc., of foreign corporations. — (a) Requirement. — Under regulations prescribed by the Secretary of Finance, any attorney, accountant, fiduciary, bank, trust company, financial institution, or other person who, after the date of the enactment of this Code, aids, assists, counsels, or advises in, or with respect to the formation, organization or reorganization of any foreign corporation, shall, within thirty days thereafter, file with the Collector of Internal Revenue a return. (b) Form and contents of return. — Such return shall be in such form and shall set forth, under oath, in respect of each such corporation, to the full extent of the information within the possession or knowledge or under the control of the person required to file the return, such information as the Secretary of Finance shall prescribe by regulations as necessary for carrying out the provisions of this Title. Nothing in this section shall be construed to require the divulging of privileged communications between attorney and client.