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Federal Free Printable Form 952 (Rev. December 2006) for 2020 Federal Consent To Extend the Time To Assess Tax Under Section 332(b)

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Consent To Extend the Time To Assess Tax Under Section 332(b)
Form 952 (Rev. December 2006)

Form 952 (Rev. December 2006) Consent To Extend the Time To Assess Tax Under Section 332(b) Department of the Treasury Internal Revenue Service Employer identification number Name of receiving corporation Number, street, and room or suite no. (If a P.O. box, see instructions below.) City or town, state, and ZIP code Employer identification number Name of subsidiary (liquidating corporation) Address of subsidiary (Do not complete if same as receiving corporation.) If all of the assets of the liquidating subsidiary will not be distributed to the receiving corporation by the end of the subsidiary’s tax year in which the first distribution was made under the plan of liquidation, then you must file Form 952 for each tax year or part of a tax year that falls within the period of liquidation. In accordance with a plan of complete liquidation of the subsidiary named above under the conditions prescribed in section 332(b), the receiving corporation will receive the property of the liquidating subsidiary in complete cancellation or redemption of the subsidiary’s stock. Under the provisions of section 332(b), the receiving corporation and an authorized Internal Revenue official consent as follows: Any income taxes due on any tax return made by or for the receiving corporation for the tax year ending ___________, _____, may be assessed at any time during the 4-year period that begins on the later of the due date of the receiving corporation’s income tax return or the date that the return is filed for the 3rd tax year beginning after the end of the tax year of the first distribution. Signature of Receiving Corporation’s Officer (Signature and Title) (Date signed) (Signature and Title) (Date signed) By IRS USE ONLY Authorized Internal Revenue Official Title By (Signature and Title) (Date signed) General Instructions Section references are to the Internal Revenue Code unless otherwise noted. Purpose of form. 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 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. Address. Include the suite, room, or other unit number after the street address. If the Post Office does not deliver mail to the street address and the corporation has a P.O. box, show the box number instead. When and where to file. File Form 952 by the due date (including extensions) of the receiving corporation’s income tax return for each tax year or part of a tax year that falls within the liquidation period. File the form with the Ogden Submission Processing Center, P.O. Box 9941, Ogden, UT 84409-0941. Suspension of period to assess income tax. This consent establishes an extended period for assessing tax. The expiration of the extended period may be suspended or otherwise affected by the operation of law in the same manner as the original period. For example, if a notice of deficiency in tax covered by this consent is issued, the period for assessing tax will not end prior to the end of the suspension period provided for by section 6503(a), plus any time that remained in the assessment period, as extended, at the time the suspension took effect. Under no circumstances will this consent reduce the period of time otherwise provided by law for making an assessment. Recognition of gain or loss. Gain or loss on complete liquidation of a subsidiary is generally not recognized when the assets of the subsidiary are distributed. However, gain or loss will be recognized if the distribution is not completed within the 3-year period or if the receiving corporation can no longer meet the requirements of section 1504(a)(2). Signature. Form 952 must be signed and dated by a corporate officer authorized to sign the form. If Form 952 is signed by an attorney or an agent of the receiving corporation, attach a copy of the authorization. Affiliated groups filing a consolidated income tax return should see Regulations section 1.1502-77 for rules about a common parent signing as an agent for a receiving corporation and substitute agents for affiliated groups. Cat. No. 17039X Form 952 (Rev. 12-2006)
Extracted from PDF file 2019-federal-form-952.pdf, last modified December 2006

More about the Federal Form 952 Estate Tax TY 2019

We last updated the Consent To Extend the Time To Assess Tax Under Section 332(b) in February 2020, so this is the latest version of Form 952, fully updated for tax year 2019. You can download or print current or past-year PDFs of Form 952 directly from TaxFormFinder. You can print other Federal tax forms here.

Related Federal Estate Tax Forms:

TaxFormFinder has an additional 774 Federal income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Federal Form 952.

Form Code Form Name
Form 4952 Investment Interest Expense Deduction
Form 8952 Application for Voluntary Classification Settlement Program (VCSP)

Download all  tax forms View all 775 Federal Income Tax Forms


Form Sources:

The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form 952 from the Internal Revenue Service in February 2020.

Show Sources >

About the Estate Tax

The IRS, and many states, impose an estate tax on the transfer of cash and property between a decedent and their beneficiaries. These taxes generally only apply to estates over a certain size threshold, generally several million dollars, and therefore only affects the largest few percent of estates in the United States.

Historical Past-Year Versions of Federal Form 952

We have a total of seven past-year versions of Form 952 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2019 Form 952

Form 952 (Rev. December 2006)

2018 Form 952

Form 952 (Rev. December 2006)

2017 Form 952

Form 952 (Rev. December 2006)

2016 Form 952

Form 952 (Rev. December 2006)

Consent To Extend the Time To Assess Tax Under Section 332(b) 2015 Form 952

Form 952 (Rev. December 2006)

Consent To Extend the Time To Assess Tax Under Section 332(b) 2012 Form 952

Form 952 (Rev. December 2006)

Consent To Extend the Time To Assess Tax Under Section 332(b) 2011 Form 952

Form 952 (Rev. December 2006)


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