Form 8838 is used for gain recognition agreements under Internal Revenue Code sections 367(a) and 367(e)(2). Current Revision Form 8838 PDF Recent Developments None at this time Other Items You May Find Useful All Form 8838 Revisions Other Current Products Related About Form 56, Notice Concerning Fiduciary Relationship About Form 1041, U.S. Income Tax Return for Estates and Trusts About Form 1065, U.S. Return of Partnership Income About Form 1120-F, U.S. Income Tax Return of a Foreign Corporation About Form 1120, U.S. Corporation Income Tax Return About Form 2848, Power of Attorney and Declaration of Representative