Consent To Extend the Time To Assess Tax Under Section 367-Gain Recognition Agreement

Consent To Extend the Time To Assess Tax Under Section 367—Gain Recognition Agreement

⚠️ Notice: This information collection may be referencing outdated material. More recent filings for OMB 1545-1395 can be found here:

Documents and Forms

Document Name Document Type
Form 8838 Consent To Extend the Time To Assess Tax Under Section 367-Gain Recognition Agreement Form and Instruction
8838 Consent to Extend the Time To Assess Tax Under Section 3 8838.pdf Form and Instruction

Information Collection (IC) Details

IC Title:	Consent To Extend the Time To Assess Tax Under Section 367-Gain Recognition Agreement	Agency IC Tracking Number:

Is this a Common Form? No		IC Status: Modified

Obligation to Respond: Mandatory

CFR Citation: 26 CFR 1.367(a)-3 26 CFR 1.367(a)-8 26 CFR 1.367(e)-2

Information Collection Instruments:

Document Type	Form No.	Form Name	Instrument File	URL	Available Electronically?	Can Be Submitted Electronically?	Electronic Capability
Form and Instruction	8838	Consent to Extend the Time To Assess Tax Under Section 367 - Gain Recognition Agreement	8838.pdf		Yes	Yes	Fillable Fileable

Line of Business: General Government

Subfunction: Taxation Management

Privacy Act System of Records
Title: IRS 24.030--Customer Account Data Engine Individual Master File, formerly Individual Master File, and IRS 34.037--IRS Audit Trail and Security Records System	FR Citation: 83 FR 42980

Number of Respondents: 666	Number of Respondents for Small Entity: 0

Affected Public: Private Sector	Private Sector: Businesses or other for-profits

Percentage of Respondents Reporting Electronically: 80 %

	Approved	Previously Approved
Annual Number of Responses for this IC	666	666
Annual IC Time Burden (Hours)	5,482	5,482
Annual IC Cost Burden (Dollars)	0	0

Documents for IC

Title	Document	Date Uploaded
No associated records found

Blank fields in records indicate information that was not collected or not collected electronically prior to July 2006.