Form 952, Consent to Extend Period of Limitation on Assessment of Income Taxes

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.

Form 952

All Form 952 Revisions