-91-
filing deadline that applies to foreign corporations under other
provisions of the Code. For example, the timely filing deadline
of the above regulation does not apply for purposes of section
6072(c).
Section 1.882-4(a)(3)(i), Income Tax Regs., then proceeds,
for purposes of allowing deductions and credits under section
882(c)(2) for a current taxable year, to divide foreign
corporations required to file Federal tax returns into two
categories: First, those that for the prior taxable year filed
an income tax return (and those for which the current taxable
year is the taxpayers’ first taxable year for which a Federal
tax return is required) (category 1 corporation) and, second,
those that for the prior taxable year were required to but did
not file a Federal tax return (category 2 corporation).
For purposes of allowing deductions and credits under
section 882(c)(2) for the current year, section 1.882-
4(a)(3)(i), Income Tax Regs., provides that for a category 1
corporation (prior year tax return filed or first year tax
return required) the filing deadline for the current taxable
year is a fixed 18 months after the due date for the current
year tax return. Where, prior to the filing by a category 1
corporation of its current year tax return within this 18-month
period, respondent notifies the corporation (that no tax return
has been filed for the current year and that no deductions or
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