# Failure To File Gain Recognition Agreements or Satisfy Other Reporting Obligations; Correction
> **IRS** · Correcting amendment. · Published 2015-01-05 · Effective 2015-01-05 · 80 FR 166
## Document
- **Document number:** 2014-30811
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 80 FR 166
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2015/01/05/2014-30811/failure-to-file-gain-recognition-agreements-or-satisfy-other-reporting-obligations-correction)
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