3
Form 926 (Rev. 12-2011)
Page
Additional Information Regarding Transfer of Property (see instructions)
Part IV
9
Enter the transferor’s interest in the foreign transferee corporation before and after the transfer:
(a) Before
% (b) After
%
10
Type of nonrecognition transaction (see instructions)
▶
11
Indicate whether any transfer reported in Part III is subject to any of the following:
a Gain recognition under section 904(f)(3) .
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Yes
No
b Gain recognition under section 904(f)(5)(F) .
Yes
No
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c Recapture under section 1503(d) .
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Yes
No
d Exchange gain under section 987 .
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Yes
No
12
Yes
No
Did this transfer result from a change in the classification of the transferee to that of a foreign corporation?
13
Indicate whether the transferor was required to recognize income under final and temporary Regulations
sections 1.367(a)-4 through 1.367(a)-6 for any of the following:
a Tainted property
Yes
No
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b Depreciation recapture
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Yes
No
c Branch loss recapture .
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Yes
No
d Any other income recognition provision contained in the above-referenced regulations
Yes
No
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14
Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)?
Yes
No
15a Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations
section 1.367(a)-1T(d)(5)(iii)? .
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Yes
No
b If the answer to line 15a is “Yes,” enter the amount of foreign goodwill or going concern value
$
transferred
▶
16
Yes
No
Was cash the only property transferred?
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17a Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the
Yes
No
transaction? .
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b If “Yes,” describe the nature of the rights to the intangible property that was transferred as a result of the
transaction:
926
Form
(Rev. 12-2011)