Consent To Extend the Time To Assess Tax Pursuant to the Gain Deferral Method (Section 721(c))

Return of U.S. Persons With Respect to Certain Foreign Partnerships

⚠️ Notice: This information collection may be referencing outdated material. More recent filings for OMB 1545-1668 can be found here:

Documents and Forms

Document Name Document Type
Form 8838 P Consent To Extend the Time To Assess Tax Pursuant to the Gain Deferral Method (Section 721(c)) Form and Instruction
8838 P Consent To Extend the Time To Assess Tax Under Section 7 f8838-p--2017-.pdf Form and Instruction

Information Collection (IC) Details

IC Title:	Consent To Extend the Time To Assess Tax Pursuant to the Gain Deferral Method (Section 721(c))	Agency IC Tracking Number:

Is this a Common Form? No		IC Status: Modified

Obligation to Respond: Mandatory

CFR Citation: 26 CFR 1.721(c)-3T

Information Collection Instruments:

Document Type	Form No.	Form Name	Instrument File	URL	Available Electronically?	Can Be Submitted Electronically?	Electronic Capability
Form and Instruction	8838 P	Consent To Extend the Time To Assess Tax Under Section 721(c) - Gain Deferral method	f8838-p--2017-.pdf		Yes	Yes	Fillable Fileable

Line of Business: General Government

Subfunction: Taxation Management

Privacy Act System of Records
Title: Consent To Extend the Time To Assess Tax Pursuant to the Gain Deferral Method (Section 721(c))	FR Citation: 82 FR 40229

Number of Respondents: 1,000	Number of Respondents for Small Entity: 0

Affected Public: Individuals or Households

Percentage of Respondents Reporting Electronically: 98 %

	Approved	Previously Approved
Annual Number of Responses for this IC	1,000	1,000
Annual IC Time Burden (Hours)	9,010	9,010
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.