OLD: CorporateIncomeTax/Common/IRS1120ScheduleUTP/IRS1120ScheduleUTP.xsd (2010v2.1)
NEW: CorporateIncomeTax/Common/IRS1120ScheduleUTP/IRS1120ScheduleUTP.xsd (2010v2.2)

OLD line(s): 72,91 <!-- ===== Part II Uncertain Tax Positions For Prior Tax Years ===== --> <!-- Unable to Obtain Related Party Info to Determine Whether UTP --> <xsd:element name="UnableObtainRelatedPartyInfoII" type="CheckboxType" minOccurs="0"> <xsd:annotation> <xsd:documentation> <Description>Unable to obtain related party info to determine whether UTP</Description> </xsd:documentation> </xsd:annotation> </xsd:element> <!-- Schedue UTP Information For Part II --> <xsd:element name="ScheduleUTPInformationPriorTY" type="UncertainTaxPositionsPriorTYType" minOccurs="0" maxOccurs="unbounded"> <xsd:annotation> <xsd:documentation> <Description>Schedule UTP information prior TY</Description> </xsd:documentation> </xsd:annotation> </xsd:element> | NEW line(s): 71
OLD line(s): 99 <xsd:documentation>Content model for part I</xsd:documentation> | NEW line(s): 79 <xsd:documentation>Content model for Part I</xsd:documentation>
OLD line(s): 109 <LineNumber>Column A</LineNumber> | NEW line(s): 89 <LineNumber>Part I Column A</LineNumber>
OLD line(s): 119 <LineNumber>Column B</LineNumber> | NEW line(s): 99 <LineNumber>Part I Column B</LineNumber>
OLD line(s): 137 <LineNumber>Column C</LineNumber> | NEW line(s): 117 <LineNumber>Part I Column C</LineNumber>
OLD line(s): 147 <LineNumber>Column C</LineNumber> | NEW line(s): 127 <LineNumber>Part I Column C</LineNumber>
OLD line(s): 157 <LineNumber>Column C</LineNumber> | NEW line(s): 137 <LineNumber>Part I Column C</LineNumber>
OLD line(s): 172 <LineNumber>Column D</LineNumber> | NEW line(s): 152 <LineNumber>Part I Column D</LineNumber>
OLD line(s): 182 <LineNumber>Column D</LineNumber> | NEW line(s): 162 <LineNumber>Part I Column D</LineNumber>
OLD line(s): 194,195 <!-- Administrative Practice --> <xsd:element name="AdministrativePractice" type="CheckboxType" minOccurs="0"> | NEW line(s): 174,175 <!-- Major Tax Position --> <xsd:element name="MajorTaxPosition" type="CheckboxType" minOccurs="0">
OLD line(s): 198,199 <Description>Administrative practice</Description> <LineNumber>Column E</LineNumber> | NEW line(s): 178,179 <Description>Major tax position</Description> <LineNumber>Part I Column E</LineNumber>
OLD line(s): 204 <!-- Choice between: Maximum Tax Adjustment or Valuation Tax Position --> | NEW line(s): 184 <!-- Choice between: Transfer Pricing Tax Position or Other Tax Position -->
OLD line(s): 207,208 <!-- Maximum Tax Adjustment --> <xsd:element name="MaximumTaxAdjustment" type="USAmountType"> | NEW line(s): 187,188 <!-- Transfer Pricing Tax Position --> <xsd:element name="TransferPricingTaxPostion" type="TransferPricingTaxPostionType">
OLD line(s): 211,212 <Description>Maximum tax adjustment</Description> <LineNumber>Column F</LineNumber> | NEW line(s): 191,192 <Description>Transfer Pricing tax position</Description> <LineNumber>Part I Column F</LineNumber>
OLD line(s): 217,218 <!-- Valuation Tax Position --> <xsd:element name="ValuationTaxPosition" type="ValuationTaxPositionType"> | NEW line(s): 197,198 <!-- Other Tax Position --> <xsd:element name="OtherTaxPosition" type="OtherTaxPositionType">
OLD line(s): 221,222 <Description>Valuation tax position</Description> <LineNumber>Column F</LineNumber> | NEW line(s): 201,202 <Description>Other tax position</Description> <LineNumber>Part I Column F</LineNumber>
OLD line(s): 227,235 <!-- Transfer Pricing Tax Position --> <xsd:element name="TransferPricingTaxPostion" type="TransferPricingTaxPostionType"> <xsd:annotation> <xsd:documentation> <Description>Transfer Pricing tax position</Description> <LineNumber>Column F</LineNumber> </xsd:documentation> </xsd:annotation> </xsd:element> | NEW line(s): 206
OLD line(s): 241 <xsd:documentation>Concise description of UTPs</xsd:documentation> | NEW line(s): 212,215 <xsd:documentation> <Description>Concise description of UTPs</Description> <LineNumber>Part III</LineNumber> </xsd:documentation>
OLD line(s): 249 <!-- ===== Type for Repeating Elements in Part II (Prior Tax Years) ===== --> | NEW line(s): 223,228 <!-- Valuation Tax Position Type --> <xsd:simpleType name="ValuationTaxPositionType"> <xsd:restriction base="xsd:string"> <xsd:pattern value="(V[1-9][0-9]{0,3})" /> </xsd:restriction> </xsd:simpleType>
OLD line(s): 251,278 <xsd:complexType name="UncertainTaxPositionsPriorTYType"> <xsd:annotation> <xsd:documentation>Content model for part II</xsd:documentation> </xsd:annotation> <xsd:sequence> <!-- UTP Number --> <xsd:element name="UTPNumber" type="IntegerPosType"> <xsd:annotation> <xsd:documentation> <Description>UTP Number</Description> <LineNumber>Column A</LineNumber> </xsd:documentation> </xsd:annotation> </xsd:element> <!-- Primary IRC Sections --> <xsd:element name="PrimaryIRCSections" maxOccurs="3"> <xsd:annotation> <xsd:documentation> <Description>Primary IRC sections</Description> <LineNumber>Column B</LineNumber> </xsd:documentation> </xsd:annotation> <xsd:simpleType> <xsd:restriction base="AlphaNumericAndParenthesesType"> <xsd:maxLength value="20" /> | NEW line(s): 230,233 <!-- Transfer Pricing Tax Postion Type --> <xsd:simpleType name="TransferPricingTaxPostionType"> <xsd:restriction base="xsd:string"> <xsd:pattern value="(T[1-9][0-9]{0,3})" />
OLD line(s): 281 </xsd:element> | NEW line(s): 235
OLD line(s): 283,341 <!-- Timing Codes: Permanent or Temporary or Both --> <xsd:choice> <!-- Permanent Timing Code --> <xsd:element name="PermanentTimingCode" type="CheckboxType"> <xsd:annotation> <xsd:documentation> <Description>Permanent timing code</Description> <LineNumber>Column C</LineNumber> </xsd:documentation> </xsd:annotation> </xsd:element> <!-- Temporary Timing Code --> <xsd:element name="TemporaryTimingCode" type="CheckboxType"> <xsd:annotation> <xsd:documentation> <Description>Temporary timing code</Description> <LineNumber>Column C</LineNumber> </xsd:documentation> </xsd:annotation> </xsd:element> <!-- Both Timing Codes --> <xsd:element name="BothTimingCodes" type="CheckboxType"> <xsd:annotation> <xsd:documentation> <Description>Both timing codes</Description> <LineNumber>Column C</LineNumber> </xsd:documentation> </xsd:annotation> </xsd:element> </xsd:choice> <!-- Pass-Through Entity EIN or Missing EIN Reason --> <xsd:choice minOccurs="0"> <!-- Pass-Through Entity EIN --> <xsd:element name="PassThroughEntityEIN" type="EINType"> <xsd:annotation> <xsd:documentation> <Description>Pass-Through entity EIN</Description> <LineNumber>Column D</LineNumber> </xsd:documentation> </xsd:annotation> </xsd:element> <!-- Missing EIN Reason --> <xsd:element name="MissingEINReason"> <xsd:annotation> <xsd:documentation> <Description>Missing EIN reason</Description> <LineNumber>Column D</LineNumber> </xsd:documentation> </xsd:annotation> <xsd:simpleType> <xsd:restriction base="StringType"> <xsd:enumeration value="F"/> | NEW line(s): 237,240 <!-- Other Tax Position Type --> <xsd:simpleType name="OtherTaxPositionType"> <xsd:restriction base="xsd:string"> <xsd:pattern value="(G[1-9][0-9]{0,3})" />
OLD line(s): 344 </xsd:element> | NEW line(s): 242
OLD line(s): 346,412 </xsd:choice> <!-- Administrative Practice --> <xsd:element name="AdministrativePractice" type="CheckboxType" minOccurs="0"> <xsd:annotation> <xsd:documentation> <Description>Administrative practice</Description> <LineNumber>Column E</LineNumber> </xsd:documentation> </xsd:annotation> </xsd:element> <!-- Choice between: Maximum Tax Adjustment or Valuation Tax Position --> <xsd:choice> <!-- Maximum Tax Adjustment --> <xsd:element name="MaximumTaxAdjustment" type="USAmountType"> <xsd:annotation> <xsd:documentation> <Description>Maximum tax adjustment</Description> <LineNumber>Column F</LineNumber> </xsd:documentation> </xsd:annotation> </xsd:element> <!-- Valuation Tax Position --> <xsd:element name="ValuationTaxPosition" type="ValuationTaxPositionType"> <xsd:annotation> <xsd:documentation> <Description>Valuation tax position</Description> <LineNumber>Column F</LineNumber> </xsd:documentation> </xsd:annotation> </xsd:element> <!-- Transfer Pricing Tax Position --> <xsd:element name="TransferPricingTaxPostion" type="TransferPricingTaxPostionType"> <xsd:annotation> <xsd:documentation> <Description>Transfer Pricing tax position</Description> <LineNumber>Column F</LineNumber> </xsd:documentation> </xsd:annotation> </xsd:element> </xsd:choice> <!-- Tax Year of Position --> <xsd:element name="TaxYearOfPosition" type="YearMonthType"> <xsd:annotation> <xsd:documentation> <Description>Tax Year of Position</Description> <LineNumber>Part II Column G</LineNumber> </xsd:documentation> </xsd:annotation> </xsd:element> <!-- Part II Concise Descriptions of UTPs --> <xsd:element name="ConciseDescriptionOfUTPs" type="ExplanationType"> <xsd:annotation> <xsd:documentation>Concise description of UTPs</xsd:documentation> </xsd:annotation> </xsd:element> </xsd:sequence> </xsd:complexType> | NEW line(s): 243