; and (bb) income from sources without the United States, as described in section 862 of the Internal Revenue Code of 1986; (III) the name of each co-owner or co-member of the covered entity; and (IV) for any co-owner or co-member described in subclause (III) that is not a natural person, the name of each natural person that controls, directly or indirectly, the co-owner or co-member. (B) Close family members In addition to the information described in subparagraph (A), the Director of the Office of Public Integrity may, on a case-by-case basis and in accordance with the regulations promulgated under paragraph (3), require that a Member of Congress include in each report required to be filed under this title by the Member of Congress the information described in subparagraph (A) with respect to any covered entity— (i) in which a close family member of the Member of Congress has a significant direct or indirect ownership interest