Form 952, Consent To Extend the Time To Assess Tax Under Section 332(b)
Form 952 is used to extend the period of assessment of all income taxes of the receiving corporation on the complete liquidation of a subsidiary under Internal Revenue Code section 332. Form 952 must be used if the liquidation will be completed within the 3-year period following the end of the subsidiary’s tax year that the first distribution was made.
Other Items You May Find Useful:
Publication 542, Corporations
Form 1120, U.S. Corporation Income Tax Return
Comment on Form 952
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