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Get the free Form 952 (Rev. December 2003). Consent to Extend Period of Limitation on Assessment ...

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Title General Instructions Section references are to the Internal Revenue Code unless otherwise noted. Purpose of form. Form 952 is used to extend the period of assessment of all income taxes of the
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Individuals who owe certain taxes and need to make payment arrangements.
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Form 952 rev December is used to report certain foreign trust transactions to the IRS.
Any U.S. person who is a grantor or beneficiary of a foreign trust must file Form 952 rev December.
Form 952 rev December must be completed with accurate information regarding the foreign trust transactions and submitted to the IRS.
The purpose of Form 952 rev December is to report certain foreign trust transactions to the IRS in order to ensure compliance with tax laws.
Form 952 rev December requires information about the foreign trust, the grantor, beneficiaries, and details of the transactions.
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