Rev. December 2006
Form 952 is used to extend the assessment period for income taxes of a receiving corporation during the complete liquidation of a subsidiary under section 332. This form must be filed when the liquidation is not completed within three years following the end of the subsidiary's tax year that the first distribution was made. The document provides instructions on how to file Form 952, suspension of the assessment period, and recognition of gain or loss. Signatures from a corporate officer or an attorney/agent are required.
Form 952 is one of Tax forms that are documents used to report information related to taxes to the relevant tax authority. There are various types of tax forms, including federal, state, and local tax forms, which can vary depending on the taxpayer's circumstances and location.
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