Form 8848, Consent to Extend the Time to Assess the Branch Profits Tax Under Regulations Sections 1.884-2T(a) and (c)
- Latest Revision
- Updated: 11/23/2019
- Successful Requests: 1,036,357
Foreign corporations file this form if they have completely terminated all of their U.S. trade or business according to Temporary Regulations section 1.884-2T(a) during the tax year.
A domestic transferee corporation files this form if U.S. assets were transferred to it from a foreign corporation in a transaction described in section 381(a), if the foreign corporation was engaged (or deemed engaged) in the conduct of a U.S. trade or business immediately prior to the section 381(a) transaction.
None at this time.
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