# Failure To File Gain Recognition Agreements or Satisfy Other Reporting Obligations
> **IRS** · Final regulations, temporary regulations, and removal of temporary regulations. · Published 2014-11-19 · Effective 2014-11-19 · 79 FR 68763
## Document
- **Document number:** 2014-27365
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 79 FR 68763
- **CFR reference:** 26 CFR 1
- **Publication date:** 2014-11-19
- **Effective date:** 2014-11-19
- **Treasury docket:** TD 9704
## Abstract

This document contains final and temporary regulations relating to the consequences to U.S. and foreign persons for failing to file gain recognition agreements (GRAs) or related documents, or to satisfy other reporting obligations, associated with certain transfers of property to foreign corporations in nonrecognition exchanges. The regulations are necessary to update and clarify the rules that apply when a U.S. or foreign person fails to file a GRA or related documents or to satisfy other reporting obligations. These regulations affect U.S. and foreign persons that transfer property to foreign corporations in nonrecognition exchanges.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2014/11/19/2014-27365/failure-to-file-gain-recognition-agreements-or-satisfy-other-reporting-obligations)
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