Country-by-Country Reporting (US Internal Revenue Service Regulation) (IRS) (2018 Edition) The Law Library presents the complete text of the Country-by-Country Reporting (US Internal Revenue Service Regulation) (IRS) (2018 Edition). Updated as of May 29, 2018 This document contains final regulations that require annual country-by-country reporting by certain United States persons that are the ultimate parent entity of a multinational enterprise group. The final regulations affect United States persons that are the ultimate parent entity of a multinational enterprise group that has annual revenue for the preceding annual accounting period of $850,000,000 or more. This book contains: - The complete text of the Country-by-Country Reporting (US Internal Revenue Service Regulation) (IRS) (2018 Edition) - A table of contents with the page number of each section