Failure To File Gain Recognition Agreements or Satisfy Other Reporting Obligations (US Internal Revenue Service Regulation) (IRS) (2018 Edition‪)‬

The Law Library presents the complete text of the Failure To File Gain Recognition Agreements or Satisfy Other Reporting Obligations (US Internal Revenue Service Regulation) (IRS) (2018 Edition).
Updated as of May 29, 2018

This document contains final and temporary regulations 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. The regulations are necessary to update and clarify the rules that apply when a U.S. or foreign person fails to file a GRA or related documents or to satisfy other reporting obligations. These regulations affect U.S. and foreign persons that transfer property to foreign corporations in nonrecognition exchanges.

This ebook contains:
- The complete text of the Failure To File Gain Recognition Agreements or Satisfy Other Reporting Obligations (US Internal Revenue Service Regulation) (IRS) (2018 Edition)
- A dynamic table of content linking to each section
- A table of contents in introduction presenting a general overview of the structure