Failure To File Gain Recognition Agreements or Satisfy Other Reporting Obligations; Correction
other · IRS · Rule · Published 2015-01-05 · Effective 2015-01-05 · 80 FR 166
Document
Document number
2014-30811
Federal Register citation
80 FR 166
CFR reference
26 CFR 1
Type
Rule
Action
Correcting amendment.
Category
other
Sub-agency
IRS
Publication date
2015-01-05
Effective date
2015-01-05
Treasury docket
TD 9704
Abstract
This document contains corrections to final regulations (TD 9704) that were published in the Federal Register on Wednesday, November 19, 2014 (79 FR 68763) 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.