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IRS5472.xsl
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<?xml version="1.0"?>
<!DOCTYPE xsl:stylesheet [
<!ENTITY nbsp " ">
]>
<xsl:stylesheet xmlns:xsl="http://www.w3.org/1999/XSL/Transform" version="1.0">
<xsl:include href="PopulateTemplate.xsl"/>
<xsl:include href="CommonPathRef.xsl"/>
<xsl:include href="AddHeader.xsl"/>
<xsl:include href="AddOnTable.xsl"/>
<xsl:include href="IRS5472Style.xsl"/>
<xsl:output method="html" indent="yes" encoding="iso-8859-1"/>
<xsl:strip-space elements="*"/>
<xsl:param name="Form5472Data" select="$RtnDoc/IRS5472"/>
<xsl:template match="/">
<html>
<head>
<title>
<xsl:call-template name="FormTitle">
<xsl:with-param name="RootElement" select="local-name($Form5472Data)"/>
</xsl:call-template>
</title>
<!-- No Browser Caching -->
<meta http-equiv="Pragma" content="no-cache"/>
<meta http-equiv="Cache-Control" content="no-cache"/>
<meta http-equiv="Expires" content="0"/>
<!-- No Proxy Caching -->
<meta http-equiv="Cache-Control" content="private"/>
<meta name="Description" content="Form 5472"/>
<meta name="GENERATOR" content="M WebSphere Studio"/>
<script language="JavaScript" src="{$ScriptPath}/FormDisplay.js" type="text/javascript"/>
<xsl:call-template name="InitJS"/>
<script> function expandParentCtn(containerId) { var container = document.getElementById(containerId); container.style.overflowY = "visible"; } </script>
<style type="text/css">
<!--<xsl:if test="not($Print) or $Print=''">-->
<xsl:call-template name="IRS5472Style"/>
<xsl:call-template name="AddOnStyle"/>
<!--</xsl:if>-->
</style>
<xsl:call-template name="GlobalStylesForm"/>
</head>
<body class="styBodyClass">
<form style="font-family:arial; font-size:8pt" name="Form5472">
<xsl:call-template name="DocumentHeader"/>
<div class="styTBB" style="width:187mm; clear:both">
<div class="styFNBox" style="height:18mm; width:30mm; font-size:7pt">
<div>
Form
<span class="styFormNumber">5472</span>
(Rev. December 2012)
<br/>
<xsl:call-template name="SetFormLinkInline">
<xsl:with-param name="TargetNode" select="$Form5472Data"/>
</xsl:call-template>
<!--General Dependency Push Pin <xsl:call-template name="SetFormLinkInline"> <xsl:with-param name="TargetNode" select="$Form5472Data"/> </xsl:call-template> -->
<div style="font-size:6pt;">
Department of the Treasury
<br/>
Internal Revenue Service
</div>
</div>
</div>
<div class="styFTBox" style="width:126mm">
<div class="styMainTitle" style="font-size:11pt; line-height:110%">
Information Return of a 25% Foreign-Owned U.S. Corporation
<br/>
or a Foreign Corporation Engaged in a U.S. Trade or Business
<br/>
<font style="font-size:9pt">(Under Sections 6038A and 6038C of the Internal Revenue Code)</font>
</div>
<div style="font-size:6.5pt;">
For tax year of the reporting corporation beginning
<span style="width:20mm;border-bottom:1 solid black;">
<xsl:call-template name="PopulateReturnHeaderTaxPeriodBeginDate"/>
</span>
, and ending
<span style="width:20mm;border-bottom:1 solid black;">
<xsl:call-template name="PopulateReturnHeaderTaxPeriodEndDate"/>
</span>
<br/>
<font style="font-size:8.5pt">
<b>Note.</b>
<i>Enter all information in English and money items in U.S. dollars.</i>
</font>
</div>
</div>
<div class="styTYBox" style="font-size:7pt; height:21mm; width:30mm; padding-top:3mm">
<br/>
<br/>
OMB No. 1545-0805
</div>
</div>
<!-- BEGIN Part I Title -->
<div class="styBB" style="width:187mm;">
<div class="styPartName" style="width:11mm">Part I</div>
<div class="styPartDesc">
Reporting Corporation
<span class="styNormalText">(see instructions). All reporting corporations must complete Part I.</span>
</div>
</div>
<!-- END Part I Title -->
<div class="styBB" style="width:187mm;">
<div class="styFNBox" style="width:135mm; height:8mm">
<div class="styIRS5472TextTitle">1a</div>
<div class="styGenericDiv">
Name of reporting corporation
<div style="margin-left:1mm">
<xsl:call-template name="PopulateText">
<xsl:with-param name="TargetNode" select="$Form5472Data/ReportingCorporationInfo/CorporationName/BusinessNameLine1"/>
</xsl:call-template>
<xsl:if test="normalize-space($Form5472Data/ReportingCorporationInfo/CorporationName/BusinessNameLine2) != ''">
<br/>
<xsl:call-template name="PopulateText">
<xsl:with-param name="TargetNode" select="$Form5472Data/ReportingCorporationInfo/CorporationName/BusinessNameLine2"/>
</xsl:call-template>
</xsl:if>
</div>
</div>
</div>
<div style="float:left">
<div class="styIRS5472TextTitle">1b</div>
<div style="float:right">
<b>Employer identification number</b>
<!--point one -->
<xsl:if test="$Form5472Data/ReportingCorporationInfo/CorporationEIN">
<div class="styIRS5472CenterTxt" style="vertical-align:bottom;text-align:left;">
<br/>
<xsl:call-template name="PopulateEIN">
<xsl:with-param name="TargetNode" select="$Form5472Data/ReportingCorporationInfo/CorporationEIN"/>
</xsl:call-template>
</div>
</xsl:if>
<xsl:if test="$Form5472Data/ReportingCorporationInfo/MissingEINReason">
<div class="styIRS5472CenterTxt" style="padding-top:0.5mm;vertical-align:bottom;text-align:left;">
<br/>
<xsl:call-template name="PopulateEIN">
<xsl:with-param name="TargetNode" select="$Form5472Data/ReportingCorporationInfo/MissingEINReason"/>
</xsl:call-template>
</div>
</xsl:if>
</div>
</div>
</div>
<div class="styBB" style="width:187mm;">
<div class="styFNBox" style="width:135mm; height:8mm">
<div style="border-bottom:1 solid black">
<div style="padding-left:6mm; height:8mm">
Number, street, and room or suite no. (if a P.O. box, see instructions)
<div style="margin-left:1mm;">
<xsl:choose>
<xsl:when test="$Form5472Data/ReportingCorporationInfo/CorporationUSAddress">
<xsl:call-template name="PopulateText">
<xsl:with-param name="TargetNode" select="$Form5472Data/ReportingCorporationInfo/CorporationUSAddress/AddressLine1"/>
</xsl:call-template>
<xsl:if test="normalize-space($Form5472Data/ReportingCorporationInfo/CorporationUSAddress/AddressLine2) != ''">
<br/>
<xsl:call-template name="PopulateText">
<xsl:with-param name="TargetNode" select="$Form5472Data/ReportingCorporationInfo/CorporationUSAddress/AddressLine2"/>
</xsl:call-template>
</xsl:if>
</xsl:when>
<xsl:otherwise>
<xsl:call-template name="PopulateText">
<xsl:with-param name="TargetNode" select="$Form5472Data/ReportingCorporationInfo/CorporationForeignAddress/AddressLine1"/>
</xsl:call-template>
<xsl:if test="normalize-space($Form5472Data/ReportingCorporationInfo/CorporationForeignAddress/AddressLine2) != ''">
<br/>
<xsl:call-template name="PopulateText">
<xsl:with-param name="TargetNode" select="$Form5472Data/ReportingCorporationInfo/CorporationForeignAddress/AddressLine2"/>
</xsl:call-template>
</xsl:if>
</xsl:otherwise>
</xsl:choose>
</div>
</div>
</div>
<div style="padding-left:6mm; height:8mm">
City or town, state, and ZIP code (if a foreign address, see instructions.)
<div>
<xsl:choose>
<xsl:when test="$Form5472Data/ReportingCorporationInfo/CorporationUSAddress">
<xsl:attribute name="style">
margin-left:1mm;
</xsl:attribute>
<xsl:call-template name="PopulateText">
<xsl:with-param name="TargetNode" select="$Form5472Data/ReportingCorporationInfo/CorporationUSAddress/City"/>
</xsl:call-template>
,
<xsl:call-template name="PopulateText">
<xsl:with-param name="TargetNode" select="$Form5472Data/ReportingCorporationInfo/CorporationUSAddress/State"/>
</xsl:call-template>
<xsl:call-template name="PopulateText">
<xsl:with-param name="TargetNode" select="$Form5472Data/ReportingCorporationInfo/CorporationUSAddress/ZIPCode"/>
</xsl:call-template>
</xsl:when>
<xsl:otherwise>
<!--xsl:attribute name="style"> line-height:100%; font-size:5pt </xsl:attribute -->
<xsl:call-template name="PopulateText">
<xsl:with-param name="TargetNode" select="$Form5472Data/ReportingCorporationInfo/CorporationForeignAddress/City"/>
</xsl:call-template>
<xsl:if
test="(normalize-space($Form5472Data/ReportingCorporationInfo/CorporationForeignAddress/City) != '') and (normalize-space($Form5472Data/ReportingCorporationInfo/CorporationForeignAddress/ProvinceOrState) != '' or normalize-space($Form5472Data/ReportingCorporationInfo/CorporationForeignAddress/PostalCode) != '')">
,
</xsl:if>
<xsl:call-template name="PopulateText">
<xsl:with-param name="TargetNode" select="$Form5472Data/ReportingCorporationInfo/CorporationForeignAddress/ProvinceOrState"/>
</xsl:call-template>
<xsl:call-template name="PopulateText">
<xsl:with-param name="TargetNode" select="$Form5472Data/ReportingCorporationInfo/CorporationForeignAddress/PostalCode"/>
</xsl:call-template>
<xsl:if
test="normalize-space($Form5472Data/ReportingCorporationInfo/CorporationForeignAddress/City) != '' or normalize-space($Form5472Data/ReportingCorporationInfo/CorporationForeignAddress/ProvinceOrState) != '' or normalize-space($Form5472Data/ReportingCorporationInfo/CorporationForeignAddress/PostalCode) != ''">
<br/>
</xsl:if>
<xsl:call-template name="PopulateText">
<xsl:with-param name="TargetNode" select="$Form5472Data/ReportingCorporationInfo/CorporationForeignAddress/Country"/>
</xsl:call-template>
</xsl:otherwise>
</xsl:choose>
</div>
</div>
</div>
<div style="float:left">
<div class="styIRS5472TextTitle">1c</div>
<div class="styGenericDiv">
Total assets
<div style="margin-top:8.5mm;">
$
<span style="width:40mm;;text-align:right;">
<xsl:call-template name="PopulateAmount">
<xsl:with-param name="TargetNode" select="$Form5472Data/ReportingCorporationInfo/TotalAssets"/>
</xsl:call-template>
</span>
</div>
</div>
</div>
</div>
<div class="styBB" style="width:187mm;">
<div class="styFNBox" style="width:118mm">
<div class="styIRS5472TextTitle">1d</div>
<div class="styGenericDiv">
Principal business activity
<img src="{$ImagePath}/5472_Bullet_Sm.gif" alt="Small Right Arrow Bullet"/>
<xsl:call-template name="PopulateText">
<xsl:with-param name="TargetNode" select="$Form5472Data/ReportingCorporationInfo/PrincipalBusinessActivity"/>
</xsl:call-template>
</div>
</div>
<div style="float:left">
<div class="styIRS5472TextTitle">1e</div>
<div class="styGenericDiv">
<!-- point 2 -->
Principal business activity code
<img src="{$ImagePath}/5472_Bullet_Sm.gif" alt="Small Right Arrow Bullet"/>
<xsl:if test="$Form5472Data/ReportingCorporationInfo/PrincipalBusinessActivityCode">
<xsl:call-template name="PopulateText">
<xsl:with-param name="TargetNode" select="$Form5472Data/ReportingCorporationInfo/PrincipalBusinessActivityCode"/>
</xsl:call-template>
</xsl:if>
<xsl:if test="$Form5472Data/ReportingCorporationInfo/InactivePrincipalBusActyCode">
<xsl:call-template name="PopulateText">
<xsl:with-param name="TargetNode" select="$Form5472Data/ReportingCorporationInfo/InactivePrincipalBusActyCode"/>
</xsl:call-template>
</xsl:if>
</div>
</div>
</div>
<div class="styBB" style="width:187mm;">
<div style="float:left; width:70mm">
<div class="styIRS5472TextTitle">1f</div>
<div class="styGenericDiv">
Total value of gross payments made or received (see instructions) reported on
<b>this</b>
Form 5472
<div style="padding-top:2mm">
$
<span style="width:40mm;text-align:right;">
<xsl:call-template name="PopulateAmount">
<xsl:with-param name="TargetNode" select="$Form5472Data/ReportingCorporationInfo/TotalValueOfGrossPayments"/>
</xsl:call-template>
</span>
</div>
</div>
</div>
<div style="float:left; width:48mm; border-left:1 solid; border-right:1 solid">
<div class="styIRS5472TextTitle">1g</div>
<div class="styGenericDiv">
Total number of Forms 5472 filed for the tax year
<div style="padding-top:2mm" class="styIRS5472CenterTxt">
<xsl:call-template name="PopulateText">
<xsl:with-param name="MaxSize" select="4"/>
<xsl:with-param name="TargetNode" select="$Form5472Data/ReportingCorporationInfo/TotalForms5472Filed"/>
</xsl:call-template>
</div>
</div>
</div>
<div style="float:left">
<div class="styIRS5472TextTitle">1h</div>
<div class="styGenericDiv">
Total value of gross payments made or received
<br/>
(see instructions) reported on
<b>all</b>
Forms 5472
<div style="padding-top:2mm">
$
<span style="width:40mm;text-align:right;">
<xsl:call-template name="PopulateAmount">
<xsl:with-param name="TargetNode" select="$Form5472Data/ReportingCorporationInfo/TotalValueAllForm5472sFiled"/>
</xsl:call-template>
</span>
</div>
</div>
</div>
</div>
<table style="font-size:8pt; width:187mm; line-height:110%;empty-cells:show;border-collapse:collapse;
border-style:solid;border-color:black;border-top-width:0px;border-bottom-width:1;border-left-width:0;border-right-width:0;" cellpadding="0" cellspacing="0">
<tr>
<th rowspan="2" scope="row" style="width:6mm; border-bottom:1 solid black;" valign="top"> 1i </th>
<th rowspan="2" scope="col" valign="top" align="left" style="width:32mm; font-weight:normal; border-right:1 solid black; border-bottom:1 solid black; line-height:100%">
<label>
<xsl:call-template name="PopulateLabel">
<xsl:with-param name="TargetNode" select="$Form5472Data/ReportingCorporationInfo/ConsolidatedFilingOfForm5472"/>
<xsl:with-param name="BackupName">
IRS5472ConsolidatedFilingOfForm5472
</xsl:with-param>
</xsl:call-template>
Check here if this
<xsl:call-template name="SetFormLinkInline">
<xsl:with-param name="TargetNode" select="$Form5472Data/ReportingCorporationInfo/ConsolidatedFilingOfForm5472"/>
</xsl:call-template>
<br/>
is a consolidated
<br/>
filing of Form 5472
<span style="letter-spacing:3.3mm; font-weight:bold">...</span>
<img src="{$ImagePath}/5472_Bullet_Sm.gif" alt="Arrow Bullet"/>
</label>
<input type="Checkbox" class="styCkbox">
<xsl:call-template name="PopulateCheckbox">
<xsl:with-param name="TargetNode" select="$Form5472Data/ReportingCorporationInfo/ConsolidatedFilingOfForm5472"/>
<xsl:with-param name="BackupName">
IRS5472ConsolidatedFilingOfForm5472
</xsl:with-param>
</xsl:call-template>
</input>
</th>
<th rowspan="2" scope="row" style="width:6mm" valign="top"> 1j </th>
<th scope="col" valign="top" align="left" style="width:22mm; font-weight:normal; border-right:1 solid black">
Country of
<br/>
incorporation
</th>
<th rowspan="2" scope="row" style="width:6mm;" valign="top"> 1k </th>
<th scope="col" style="font-weight:normal; width:75mm" align="left" valign="top">
Country(ies) under whose laws the reporting
<br/>
corporation files an income tax return as a resident
</th>
<td align="right" valign="bottom" width="15px">
<!-- button display logic -->
<!-- end button display logic -->
</td>
<th rowspan="2" scope="row" valign="top" style="border-left:1 solid black; width:6mm"> 1l </th>
<th scope="col" style="font-weight:normal; width:40mm;" align="left" valign="top">
Principal country(ies) where
<br/>
business is conducted
</th>
<td align="right" valign="bottom" width="15px">
<!-- button display logic -->
<!-- end button display logic -->
</td>
</tr>
<tr style="height:6mm">
<td style="border-right:1 solid black" valign="top">
<xsl:call-template name="PopulateText">
<xsl:with-param name="TargetNode" select="$Form5472Data/ReportingCorporationInfo/CountryOfIncorporation"/>
</xsl:call-template>
</td>
<td colspan="2" valign="top">
<xsl:for-each select="$Form5472Data/ReportingCorporationInfo/CountryCorpFilesIncmTaxAsRes">
<xsl:if test="position()!=1">
,
</xsl:if>
<!--xsl:if test="(position() mod $breakPnt(13) = 1) and (position()!= 1)"><br/></xsl:if -->
<xsl:call-template name="PopulateText">
<xsl:with-param name="TargetNode" select="."/>
</xsl:call-template>
</xsl:for-each>
</td>
<td colspan="2" valign="top">
<xsl:for-each select="$Form5472Data/ReportingCorporationInfo/PrincipalCountryBusIsConducted">
<xsl:if test="position()!= 1">
,
</xsl:if>
<xsl:if test="(position() mod 6= 1) and (position()!= 1)">
<br/>
</xsl:if>
<xsl:call-template name="PopulateText">
<xsl:with-param name="TargetNode" select="."/>
</xsl:call-template>
</xsl:for-each>
</td>
</tr>
</table>
<div class="styBB" style="width:187mm;padding-bottom:0.5mm; padding-top:0.5mm">
<div class="styIRS5472TextTitle">2</div>
<div class="styGenericDiv">
<label>
<xsl:call-template name="PopulateLabel">
<xsl:with-param name="TargetNode" select="$Form5472Data/ReportingCorporationInfo/FrgnPersonOwn50PctVoteOrStock"/>
<xsl:with-param name="BackupName">
IRS5472FrgnPersonOwn50PctVoteOrStock
</xsl:with-param>
</xsl:call-template>
Check here if, at any time during the tax year, any foreign person owned, directly or indirectly, at least 50% of
<b>(a)</b>
the total voting
<br/>
power of all classes of the stock of the reporting corporation entitled to vote, or
<b>(b)</b>
the total value of all classes of stock of the
<br/>
reporting corporation
</label>
<span style="letter-spacing:3.3mm; font-weight:bold"> .................................. </span>
<img src="{$ImagePath}/5472_Bullet_Sm.gif" alt="Arrow Bullet"/>
<span style="width:2mm"/>
<input type="Checkbox" class="styCkbox">
<xsl:call-template name="PopulateCheckbox">
<xsl:with-param name="TargetNode" select="$Form5472Data/ReportingCorporationInfo/FrgnPersonOwn50PctVoteOrStock"/>
<xsl:with-param name="BackupName">
IRS5472FrgnPersonOwn50PctVoteOrStock
</xsl:with-param>
</xsl:call-template>
</input>
</div>
</div>
<!-- BEGIN Part II Title -->
<xsl:variable name="p2DirectCount" select="count($Form5472Data/Direct25PctFrgnShareholderInfo)"/>
<xsl:variable name="containerHeight" select="2"/>
<div class="styBB" style="width:187mm; border-top:1 solid black">
<div class="styPartName" style="width:11mm">Part II</div>
<div class="styPartDesc">
25% Foreign Shareholder
<span class="styNormalText">(see instructions)</span>
</div>
<div style="float:right">
<!-- button display logic -->
<xsl:call-template name="SetTableToggleButton">
<xsl:with-param name="TargetNode" select="$Form5472Data/Direct25PctFrgnShareholderInfo"/>
<xsl:with-param name="containerHeight" select="$containerHeight"/>
<xsl:with-param name="containerID" select="'part2TPctn1'"/>
</xsl:call-template>
<!-- end button display logic -->
</div>
</div>
<!-- END Part II Title -->
<!-- BEGIN Part II Line Items -->
<div class="styIRS5472TableContainer2" id="part2TPctn1">
<xsl:attribute name="style"><xsl:if test="$p2DirectCount > $containerHeight">
height:51.2mm;
</xsl:if></xsl:attribute>
<!-- print logic -->
<xsl:call-template name="SetInitialState"/>
<!-- end -->
<xsl:call-template name="p2DirectTemplate">
<xsl:with-param name="p2DirectCount" select="$p2DirectCount"/>
<xsl:with-param name="max">
<xsl:choose>
<xsl:when test="$p2DirectCount > $containerHeight">
<xsl:value-of select="$p2DirectCount"/>
</xsl:when>
<xsl:otherwise>
<xsl:value-of select="$containerHeight"/>
</xsl:otherwise>
</xsl:choose>
</xsl:with-param>
</xsl:call-template>
</div>
<xsl:variable name="p2UltimateCount" select="count($Form5472Data/UltimateIndr25PctFrgnShrInfo)"/>
<xsl:if test="$p2UltimateCount > $containerHeight">
<div class="styBB" style="width:187mm;border-top:1 solid black">
<div style="float:right">
<xsl:call-template name="SetTableToggleButton">
<xsl:with-param name="TargetNode" select="$Form5472Data/UltimateIndr25PctFrgnShrInfo"/>
<xsl:with-param name="containerHeight" select="$containerHeight"/>
<xsl:with-param name="containerID" select="'part2TPctn2'"/>
</xsl:call-template>
</div>
</div>
</xsl:if>
<div class="styIRS5472TableContainer2" id="part2TPctn2">
<xsl:attribute name="style"><xsl:if test="$p2UltimateCount > $containerHeight">
height:51.2mm;
</xsl:if> </xsl:attribute>
<!-- print logic -->
<xsl:call-template name="SetInitialState"/>
<!-- end -->
<xsl:call-template name="p2UltimateTemplate">
<xsl:with-param name="p2UltimateCount" select="$p2UltimateCount"/>
<xsl:with-param name="max">
<xsl:choose>
<xsl:when test="$p2UltimateCount > $containerHeight">
<xsl:value-of select="$p2UltimateCount"/>
</xsl:when>
<xsl:otherwise>
<xsl:value-of select="$containerHeight"/>
</xsl:otherwise>
</xsl:choose>
</xsl:with-param>
</xsl:call-template>
</div>
<!-- END Part II Line Items -->
<div style="width:187mm; font-size:7pt; border-top:1 solid black; padding-top:0.5mm">
<div style="float:left; font-size:8pt">
<b>For Paperwork Reduction Act Notice, see page 4.</b>
</div>
<div style="float:right">
Cat. No. 49987Y
<span style="width:35mm"/>
Form
<b style="font-size:8pt">5472</b>
(Rev. 12-2012)
</div>
</div>
<div style="width:187mm; font-size:7pt; page-break-before:always; padding-bottom:0.5mm">
<div style="float:left"> Form 5472 (Rev. 12-2012) </div>
<div style="float:right">
Page
<b style="font-size:8pt">2</b>
</div>
</div>
<!-- BEGIN Part III Title -->
<div style="width:187mm;height:8mm; border-top:1 solid black; border-bottom:1 solid black">
<div class="styPartName" style="width:13mm;">Part III</div>
<div class="styPartDesc">
Related Party
<span class="styNormalText">
(see instructions)
<br/>
Check applicable box: Is the related party a
<input type="Checkbox" class="styCkbox">
<xsl:call-template name="PopulateCheckbox">
<xsl:with-param name="TargetNode" select="$Form5472Data/RelatedPartyInfo/RelatedPartyIsForeignPerson"/>
<xsl:with-param name="BackupName">
IRS5472RelatedPartyIsForeignPerson
</xsl:with-param>
</xsl:call-template>
</input>
<label>
<xsl:call-template name="PopulateLabel">
<xsl:with-param name="TargetNode" select="$Form5472Data/RelatedPartyInfo/RelatedPartyIsForeignPerson"/>
<xsl:with-param name="BackupName">
IRS5472RelatedPartyIsForeignPerson
</xsl:with-param>
</xsl:call-template>
foreign person
</label>
or
<input type="Checkbox" class="styCkbox">
<xsl:call-template name="PopulateCheckbox">
<xsl:with-param name="TargetNode" select="$Form5472Data/RelatedPartyInfo/RelatedPartyIsUSPerson"/>
<xsl:with-param name="BackupName">
IRS5472RelatedPartyIsUSPerson
</xsl:with-param>
</xsl:call-template>
</input>
<label>
<xsl:call-template name="PopulateLabel">
<xsl:with-param name="TargetNode" select="$Form5472Data/RelatedPartyInfo/RelatedPartyIsUSPerson"/>
<xsl:with-param name="BackupName">
IRS5472RelatedPartyIsUSPerson
</xsl:with-param>
</xsl:call-template>
U.S. person
</label>
?
<br/>
All reporting corporations must complete this question and the rest of Part III.
</span>
</div>
</div>
<!-- END Part III Title -->
<!-- BEGIN Part III Line Items -->
<div class="styBB" style="width:187mm;">
<div class="styFNBox" style="width:117mm;border-right-width: 0px;">
<div class="styIRS5472TextTitle">1a</div>
<div class="styGenericDiv">
Name and address of related party
<div style="margin-left:1mm">
<xsl:call-template name="PopulateText">
<xsl:with-param name="TargetNode" select="$Form5472Data/RelatedPartyInfo/RelatedPartyName/BusinessNameLine1"/>
</xsl:call-template>
<xsl:if test="normalize-space($Form5472Data/RelatedPartyInfo/RelatedPartyName/BusinessNameLine2)!=''">
<br/>
<xsl:call-template name="PopulateText">
<xsl:with-param name="TargetNode" select="$Form5472Data/RelatedPartyInfo/RelatedPartyName/BusinessNameLine2"/>
</xsl:call-template>
</xsl:if>
<br/>
<xsl:choose>
<xsl:when test="$Form5472Data/RelatedPartyInfo/RelatedPartyForeignAddress">
<xsl:call-template name="PopulateText">
<xsl:with-param name="TargetNode" select="$Form5472Data/RelatedPartyInfo/RelatedPartyForeignAddress/AddressLine1"/>
</xsl:call-template>
<xsl:if test="normalize-space($Form5472Data/RelatedPartyInfo/RelatedPartyForeignAddress/AddressLine2)!=''">
<br/>
<xsl:call-template name="PopulateText">
<xsl:with-param name="TargetNode" select="$Form5472Data/RelatedPartyInfo/RelatedPartyForeignAddress/AddressLine2"/>
</xsl:call-template>
</xsl:if>
<br/>
<xsl:call-template name="PopulateText">
<xsl:with-param name="TargetNode" select="$Form5472Data/RelatedPartyInfo/RelatedPartyForeignAddress/City"/>
</xsl:call-template>
<xsl:if
test="(normalize-space($Form5472Data/RelatedPartyInfo/RelatedPartyForeignAddress/City) != '') and (normalize-space($Form5472Data/RelatedPartyInfo/RelatedPartyForeignAddress/ProvinceOrState) != '' or normalize-space($Form5472Data/RelatedPartyInfo/RelatedPartyForeignAddress/PostalCode) != '')">
,
</xsl:if>
<xsl:call-template name="PopulateText">
<xsl:with-param name="TargetNode" select="$Form5472Data/RelatedPartyInfo/RelatedPartyForeignAddress/ProvinceOrState"/>
</xsl:call-template>
<xsl:call-template name="PopulateText">
<xsl:with-param name="TargetNode" select="$Form5472Data/RelatedPartyInfo/RelatedPartyForeignAddress/PostalCode"/>
</xsl:call-template>
<xsl:if
test="normalize-space($Form5472Data/RelatedPartyInfo/RelatedPartyForeignAddress/City) != '' or normalize-space($Form5472Data/RelatedPartyInfo/RelatedPartyForeignAddress/ProvinceOrState) != '' or normalize-space($Form5472Data/RelatedPartyInfo/RelatedPartyForeignAddress/PostalCode) != ''">
<br/>
</xsl:if>
<xsl:call-template name="PopulateText">
<xsl:with-param name="TargetNode" select="$Form5472Data/RelatedPartyInfo/RelatedPartyForeignAddress/Country"/>
</xsl:call-template>
</xsl:when>
<xsl:otherwise>
<xsl:if test="$Form5472Data/RelatedPartyInfo/RelatedPartyUSAddress">
<xsl:call-template name="PopulateText">
<xsl:with-param name="TargetNode" select="$Form5472Data/RelatedPartyInfo/RelatedPartyUSAddress/AddressLine1"/>
</xsl:call-template>
<xsl:if test="normalize-space($Form5472Data/RelatedPartyInfo/RelatedPartyUSAddress/AddressLine2)!=''">
<br/>
<xsl:call-template name="PopulateText">
<xsl:with-param name="TargetNode" select="$Form5472Data/RelatedPartyInfo/RelatedPartyUSAddress/AddressLine2"/>
</xsl:call-template>
</xsl:if>
<br/>
<xsl:call-template name="PopulateText">
<xsl:with-param name="TargetNode" select="$Form5472Data/RelatedPartyInfo/RelatedPartyUSAddress/City"/>
</xsl:call-template>
,
<xsl:call-template name="PopulateText">
<xsl:with-param name="TargetNode" select="$Form5472Data/RelatedPartyInfo/RelatedPartyUSAddress/State"/>
</xsl:call-template>
<xsl:call-template name="PopulateText">
<xsl:with-param name="TargetNode" select="$Form5472Data/RelatedPartyInfo/RelatedPartyUSAddress/ZIPCode"/>
</xsl:call-template>
</xsl:if>
</xsl:otherwise>
</xsl:choose>
</div>
</div>
</div>
<div style="float:left;width:70mm;border-bottom:1 solid black;border-left:1 solid black;">
<div class="styIRS5472TextTitle" style="white-space:nowrap;">1b(1) </div>
<div class="styGenericDiv" style="padding-left:1mm;">
U.S. identifying number, if any
<div style="text-align:center; padding-top:3mm;">
<xsl:choose>
<xsl:when test="$Form5472Data/RelatedPartyInfo/EIN !=''">
<xsl:call-template name="PopulateEIN">
<xsl:with-param name="TargetNode" select="$Form5472Data/RelatedPartyInfo/EIN"/>
</xsl:call-template>
</xsl:when>
<xsl:when test="$Form5472Data/RelatedPartyInfo/MissingEINReason !=''">
<xsl:call-template name="PopulateText">
<xsl:with-param name="TargetNode" select="$Form5472Data/RelatedPartyInfo/MissingEINReason"/>
</xsl:call-template>
</xsl:when>
<xsl:otherwise>
<xsl:call-template name="PopulateSSN">
<xsl:with-param name="TargetNode" select="$Form5472Data/RelatedPartyInfo/SSN"/>
</xsl:call-template>
</xsl:otherwise>
</xsl:choose>
</div>
</div>
</div>
<div style="float:left;width:70mm;border-left:1 solid black;">
<div class="styIRS5472TextTitle" style="white-space:nowrap;">1b(2) </div>
<div class="styGenericDiv" style="padding-left:1mm;">
Reference ID number (see instructions)
<div style="text-align:center; padding-top:3mm;height:44px;">
<xsl:call-template name="PopulateText">
<xsl:with-param name="TargetNode" select="$Form5472Data/RelatedPartyInfo/ForeignEntityIdentificationGrp"/>
</xsl:call-template>
</div>
</div>
</div>
</div>
<div class="styBB" style="width:187mm;">
<div class="styFNBox" style="width:117.3mm">
<div class="styIRS5472TextTitle">1c</div>
<div class="styGenericDiv">
Principal business activity
<img src="{$ImagePath}/5472_Bullet_Sm.gif" alt="Small Right Arrow Bullet"/>
<xsl:call-template name="PopulateText">
<xsl:with-param name="TargetNode" select="$Form5472Data/RelatedPartyInfo/PrincipalBusinessActivity"/>
</xsl:call-template>
</div>
</div>
<div style="float:left">
<div class="styIRS5472TextTitle">1d</div>
<div class="styGenericDiv">
Principal business activity code
<img src="{$ImagePath}/5472_Bullet_Sm.gif" alt="Small Right Arrow Bullet"/>
<xsl:if test="$Form5472Data/RelatedPartyInfo/PrincipalBusinessActivityCode">
<xsl:call-template name="PopulateText">
<xsl:with-param name="TargetNode" select="$Form5472Data/RelatedPartyInfo/PrincipalBusinessActivityCode"/>
</xsl:call-template>
</xsl:if>
<xsl:if test="$Form5472Data/RelatedPartyInfo/InactivePrincipalBusActyCode">
<xsl:call-template name="PopulateText">
<xsl:with-param name="TargetNode" select="$Form5472Data/RelatedPartyInfo/InactivePrincipalBusActyCode"/>
</xsl:call-template>
</xsl:if>
</div>
</div>
</div>
<div class="styBB" style="width:187mm;">
<div class="styIRS5472TextTitle">1e</div>
<div class="styGenericDiv">
Relationship—Check boxes that apply:
<span style="width:1mm"/>
<input type="Checkbox" class="styCkbox">
<xsl:call-template name="PopulateCheckbox">
<xsl:with-param name="TargetNode" select="$Form5472Data/RelatedPartyInfo/RelatedToReportingCorporation"/>
<xsl:with-param name="BackupName">
IRS5472RelatedToReportingCorporation
</xsl:with-param>
</xsl:call-template>
</input>
<label>
<xsl:call-template name="PopulateLabel">
<xsl:with-param name="TargetNode" select="$Form5472Data/RelatedPartyInfo/RelatedToReportingCorporation"/>
<xsl:with-param name="BackupName">
IRS5472RelatedToReportingCorporation
</xsl:with-param>
</xsl:call-template>
Related to reporting corporation
</label>
<span style="width:1mm"/>
<input type="Checkbox" class="styCkbox">
<xsl:call-template name="PopulateCheckbox">
<xsl:with-param name="TargetNode" select="$Form5472Data/RelatedPartyInfo/RelatedTo25PctFrgnShareholder"/>
<xsl:with-param name="BackupName">
IRS5472RelatedTo25PctFrgnShareholder
</xsl:with-param>
</xsl:call-template>
</input>
<label>
<xsl:call-template name="PopulateLabel">
<xsl:with-param name="TargetNode" select="$Form5472Data/RelatedPartyInfo/RelatedTo25PctFrgnShareholder"/>
<xsl:with-param name="BackupName">
IRS5472RelatedTo25PctFrgnShareholder
</xsl:with-param>
</xsl:call-template>
Related to 25% foreign shareholder
</label>
<span style="width:1mm"/>
<input type="Checkbox" class="styCkbox">
<xsl:call-template name="PopulateCheckbox">
<xsl:with-param name="TargetNode" select="$Form5472Data/RelatedPartyInfo/ForeignShareholder25Percent"/>
<xsl:with-param name="BackupName">
IRS5472ForeignShareholder25Percent
</xsl:with-param>
</xsl:call-template>
</input>
<label>
<xsl:call-template name="PopulateLabel">
<xsl:with-param name="TargetNode" select="$Form5472Data/RelatedPartyInfo/ForeignShareholder25Percent"/>
<xsl:with-param name="BackupName">
IRS5472ForeignShareholder25Percent
</xsl:with-param>
</xsl:call-template>
25% foreign shareholder
</label>
</div>
</div>
<div style="width:187mm">
<table class="styIRS5472Table" cellpadding="0" cellspacing="0" border="0">
<thead class="styTableThead">
<tr>
<th scope="row" style="padding-left:1mm; width:5mm;" valign="top" align="left"> 1f </th>
<th scope="col" valign="top" align="left" style="font-weight:normal" nowrap="nowrap"> Principal country(ies) where business is conducted </th>
<th align="right" valign="bottom">
<!-- button display logic -->
<!-- end button display logic -->
</th>
<th scope="row" style="width:6mm; border-left:1 solid black;" valign="top" align="center"> 1g </th>
<th scope="col" valign="top" align="left" style="font-weight:normal" nowrap="nowrap">
Country(ies) under whose laws the related party files an income tax return as
<br/>
a resident
</th>
<th align="right" valign="bottom">
<!-- button display logic -->
<!-- end button display logic -->
</th>
</tr>
</thead>
<tfoot/>
<tbody>
<tr style="height:6mm">
<td/>
<td colspan="2" valign="top">
<xsl:for-each select="$Form5472Data/RelatedPartyInfo/PrincipalCountryBusIsConducted">
<xsl:if test="position()!= 1">
,
</xsl:if>
<xsl:if test="(position() mod 13 = 1) and (position()!= 1)">
<br/>
</xsl:if>
<xsl:call-template name="PopulateText">
<xsl:with-param name="TargetNode" select="."/>
</xsl:call-template>
</xsl:for-each>
</td>
<td style="border-left:1 solid black">
</td>
<td colspan="2" valign="top">
<xsl:for-each select="$Form5472Data/RelatedPartyInfo/CntryRltdPrtyFilesIncmTaxAsRes">
<xsl:if test="position()!= 1">
,
</xsl:if>
<xsl:if test="(position() mod 19 = 1) and (position()!= 1)">
<br/>
</xsl:if>
<xsl:call-template name="PopulateText">
<xsl:with-param name="TargetNode" select="."/>
</xsl:call-template>
</xsl:for-each>
</td>
</tr>
</tbody>
</table>
</div>
<!-- END Part III Line Items -->
<!-- BEGIN Part IV Title -->
<div class="styBB" style="width:187mm;height:4mm; border-top:2 solid black">
<div class="styPartName" style="width:13mm;">Part IV</div>
<div class="styPartDesc">
Monetary Transactions Between Reporting Corporations and Foreign Related Party
<span style="font-weight:normal;">(see instructions)</span>
<br/>
<b>Caution:</b>
<i style="font-weight:normal">
Part IV
<b>must</b>
be completed if the "foreign person" box is checked in the heading for Part III.
</i>
<br/>
<span class="styNormalText" style="font-size: 8pt;">
<label>
<xsl:call-template name="PopulateLabel">
<xsl:with-param name="TargetNode" select="$Form5472Data/ReasonableEstimatesUsed"/>
<xsl:with-param name="BackupName">
IRS5472ReasonableEstimatesUsed
</xsl:with-param>
</xsl:call-template>
If estimates are used, check here
</label>
<img src="{$ImagePath}/5472_Bullet_Sm.gif" alt="Small Right Arrow Bullet"/>
<input type="Checkbox" class="styCkbox">
<xsl:call-template name="PopulateCheckbox">
<xsl:with-param name="TargetNode" select="$Form5472Data/ReasonableEstimatesUsed"/>
<xsl:with-param name="BackupName">
IRS5472ReasonableEstimatesUsed
</xsl:with-param>
</xsl:call-template>
</input>
</span>
</div>
</div>
<!-- END Part IV Title -->
<!-- BEGIN Part IV Line Items -->
<div style="width:187mm">
<div class="styLNLeftNumBoxSD">1</div>
<div style="float:left"> Sales of stock in trade (inventory) </div>
<div style="float:right">
<span class="styDotLn"> ..................... </span>
<div class="styLNRightNumBox">1</div>
<div class="styLNAmountBox">
<!-- *************************************************************************************** -->
<xsl:choose>
<xsl:when test="normalize-space($Form5472Data/SalesOfStockInTrade) != ''">
<xsl:call-template name="PopulateAmount">
<xsl:with-param name="TargetNode" select="$Form5472Data/SalesOfStockInTrade"/>
</xsl:call-template>
</xsl:when>
<xsl:otherwise>
<xsl:call-template name="PopulateAmount">
<xsl:with-param name="TargetNode" select="$Form5472Data/StockSale50000OrLess"/>
</xsl:call-template>
</xsl:otherwise>
</xsl:choose>
<!-- *************************************************************************************** -->
</div>
</div>
</div>
<div style="width:187mm">
<div class="styLNLeftNumBoxSD">2</div>
<div style="float:left"> Sales of tangible property other than stock in trade </div>
<div style="float:right">
<span class="styDotLn"> ................ </span>
<div class="styLNRightNumBox">2</div>
<div class="styLNAmountBox">
<!-- *************************************************************************************** -->
<xsl:choose>
<xsl:when test="normalize-space($Form5472Data/SalesOfTangiblePropertyInTrade) != ''">
<xsl:call-template name="PopulateAmount">
<xsl:with-param name="TargetNode" select="$Form5472Data/SalesOfTangiblePropertyInTrade"/>
</xsl:call-template>
</xsl:when>
<xsl:otherwise>
<xsl:call-template name="PopulateAmount">
<xsl:with-param name="TargetNode" select="$Form5472Data/TangiblePropertySale50000Less"/>
</xsl:call-template>
</xsl:otherwise>
</xsl:choose>
<!-- *************************************************************************************** -->
</div>
</div>
</div>
<div style="width:187mm">
<div class="styLNLeftNumBoxSD">3</div>
<div style="float:left">Platform contribution transaction payments received</div>
<div style="float:right">
<span class="styDotLn"> ................ </span>
<div class="styLNRightNumBox">3</div>
<div class="styLNAmountBox">
<!-- *************************************************************************************** -->
<xsl:choose>
<xsl:when test="normalize-space($Form5472Data/PlatformContributionReceived) != ''">
<xsl:call-template name="PopulateAmount">
<xsl:with-param name="TargetNode" select="$Form5472Data/PlatformContributionReceived"/>
</xsl:call-template>
</xsl:when>
<xsl:otherwise>
<xsl:call-template name="PopulateAmount">
<xsl:with-param name="TargetNode" select="$Form5472Data/PlatformContriRcvd50000Less"/>
</xsl:call-template>
</xsl:otherwise>
</xsl:choose>
<!-- *************************************************************************************** -->
</div>
</div>
</div>
<div style="width:187mm">
<div class="styLNLeftNumBoxSD">4</div>
<div style="float:left">Cost sharing transaction payments received</div>
<div style="float:right">
<span class="styDotLn"> .................. </span>
<div class="styLNRightNumBox">4</div>
<div class="styLNAmountBox">
<!-- *************************************************************************************** -->
<xsl:choose>
<xsl:when test="normalize-space($Form5472Data/CostSharingReceived) != ''">
<xsl:call-template name="PopulateAmount">
<xsl:with-param name="TargetNode" select="$Form5472Data/CostSharingReceived"/>
</xsl:call-template>
</xsl:when>
<xsl:otherwise>
<xsl:call-template name="PopulateAmount">
<xsl:with-param name="TargetNode" select="$Form5472Data/CostSharingReceived50000Less"/>
</xsl:call-template>
</xsl:otherwise>
</xsl:choose>
<!-- *************************************************************************************** -->
</div>
</div>
</div>
<div style="width:187mm">
<div class="styLNLeftNumBoxSD">5a</div>
<div style="float:left"> Rents received (for other than intangible property rights) </div>
<div style="float:right">
<span class="styDotLn"> ................ </span>
<div class="styLNRightNumBox">5a</div>
<div class="styLNAmountBox">
<!-- *************************************************************************************** -->
<xsl:choose>
<xsl:when test="normalize-space($Form5472Data/RentsReceived) != ''">
<xsl:call-template name="PopulateAmount">
<xsl:with-param name="TargetNode" select="$Form5472Data/RentsReceived"/>
</xsl:call-template>
</xsl:when>
<xsl:otherwise>
<xsl:call-template name="PopulateAmount">
<xsl:with-param name="TargetNode" select="$Form5472Data/RentsReceived50000Less"/>
</xsl:call-template>
</xsl:otherwise>