This form 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. Current revision Form 952 PDF Recent developments None at this time. Other items you may find useful All Form 952 revisions About Publication 542, Corporations About Form 1120, U.S. Corporation Income Tax Return Other current products
