Internal Revenue Service United States Department of the Treasury

Instructions for Form 8594 (12/2012)

Asset Acquisition Statement Under Section 1060

Section references are to the Internal Revenue Code unless otherwise noted.

Revised: 12/2012


Table of Contents

  • Instructions for Form 8594 - Introductory Material
    • Future Developments
  • General Instructions
    • Purpose of Form
      • Who Must File
      • When To File
      • Penalties
      • Definitions
  • Specific Instructions
      • Part I—General Information
      • Part II—Original Statement of Assets Transferred
      • Part III—Supplemental Statement
  • Instructions for Form 8594 - Notices
    • Paperwork Reduction Act Notice.
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