OMB.report

Federal forms, ICRs, and supporting documents

OMB control number

Failure To File Gain Recognition Agreements or Satisfy Other Reporting Obligations

OMB 1545-1487 · TREAS/IRS.

OMB 1545-1487

Sections 367(e)(1) and 367(e)(2) provide for gain recognition on certain transfers to foreign persons under sections 355 and 332. Section 6038B(a) requires U.S. persons transferring property to foreign persons in exchanges described in sections 332 and 355 to furnish information regarding such transfers.

The latest form for Failure To File Gain Recognition Agreements or Satisfy Other Reporting Obligations expires 2026-12-31 and can be found here.

Latest Forms, Documents, and Supporting Material
Document
Name
Supporting Statement A
All Historical Document Collections
Approved without change
 Extension without change of a currently approved collection 2023-08-30
Approved without change
 Extension without change of a currently approved collection 2020-06-29
Approved without change
 Reinstatement without change of a previously approved collection 2016-11-30
Approved without change
 Extension without change of a currently approved collection 2012-01-19
Approved without change
 Extension without change of a currently approved collection 2008-12-19
Approved without change
 Extension without change of a currently approved collection 2005-10-03
Approved without change
 Extension without change of a currently approved collection 2002-10-21
Approved without change
 Extension without change of a currently approved collection 1999-10-15
Approved without change
 Revision of a currently approved collection 1999-07-23
Approved without change
 Extension without change of a currently approved collection 1996-11-05
Approved without change
 No material or nonsubstantive change to a currently approved collection 1996-08-06
Approved without change
 New collection (Request for a new OMB Control Number) 1996-05-31