in this subsection is— (A) the information described in section 6038A(b), and (B) such other information as the Secretary may prescribe by regulations relating to any item not directly connected with a transaction for which information is required under subparagraph (A). (2) Certain payments from related domestic corporations (A) In general In the case of any reporting corporation that receives during the taxable year any amount to which section 882(g)(1) applies, the information described in this subsection shall include, with respect to each member of the international financial reporting group from which any such amount is received— (i) the name and taxpayer identification number of such member, (ii) the aggregate amounts received from such member, (iii) the product lines to which such amounts relate, the aggregate amounts relating to each such product line, and the net income ratio for each such product line (determined under section 882(g)(3)(B) with respect to the international financial reporting group), and (iv) a summary of any changes in financial accounting methods that affect the computation of any net income ratio described in clause (iii). (B) Definitions and special rules Terms used in this paragraph that are also used in section 882(g) shall have the same meaning as when used in such section and rules similar to the rules of paragraphs (5) and (6) of such section shall apply for purposes of this paragraph. . (2) Reporting by domestic group members (A) In general Subpart A of part III of subchapter A of chapter 61 is amended by inserting after section 6038D the following new section: 6038E. Information with respect to certain payments from domestic corporations to related foreign corporations (a) In general In the case of any domestic corporation which pays or incurs any amount to which section 882(g)(1) applies, such person shall— (1) make a return according to the forms and regulations prescribed the Secretary, setting forth the information described in subsection (b), and (2) maintain (at the