Department of Treasury January 5, 2015 – Federal Register Recent Federal Regulation Documents

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Failure To File Gain Recognition Agreements or Satisfy Other Reporting Obligations; Correction

Document Number: 2014-30811

Type: Rule

Date: 2015-01-05

Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury

This document contains corrections to final regulations (TD 9704) that were published in the Federal Register on Wednesday, November 19, 2014 (79 FR 68763) relating to the consequences to U.S. and foreign persons for failing to file gain recognition agreements (GRAs) or related documents, or to satisfy other reporting obligations, associated with certain transfers of property to foreign corporations in nonrecognition exchanges.

https://regulations.justia.com/regulations/fedreg/2015/01/05/2014-30811.html