The requirement to file Form 8806 is found in Temporary Regulation § 1.6043-4T(a). This temporary regulation was published on December 31, 2003 and revises a previous temporary regulation published Nov. 18, 2002. The regulation requires that the Form 8806 must be filed where there has been an acquisition of control or substantial change in capital structure, as defined in the regulation. Section 1.6043-4T(a)(2) provides for a consent election. The corporation may elect to permit the IRS to publish information that will inform brokers about the transaction, so that brokers can file information returns with respect to their customers. This was included in the temporary regulation after discussions with members of the securities industry, who asked us to act as a central repository of information regarding these transactions. Pursuant to the provisions of Temporary Regulation § 1.6043-4T(a), requiring reporting of certain acquisitions of control and substantial changes in capital structure, corporations can consent to the publication by the IRS of the information from their Form 8806. 2018 Date of Transaction 01-01-2018 – Birdi Investments LLC. 01-01-2018 – Birdi Constructors, Inc. 02-13-2018 - UCAR Technology (USA) Inc. 02-05-2018 - Buffalo Wild Wings, Inc. 06-06-2018 - Vestinam, Inc. (a California Corporation) 2017 Date of Transaction 11-06-2017 – Sohobricks Corporation 11-27-2017 - KH Trucking, Inc. 2016 Date of Transaction 12-20-2016 - Blackville Solar II, LLC 09-02-2016 - Johnson Controls, Inc. 07-01-2016 - Cardtronics, Inc. 01-02-2016 - The Artisan Shop, Inc. 2014 Date of Transaction 08-31-2014 - Border Energy Gas Services, Inc. 05-19-2014 - AMCOL Corporation 05-05-2014 - Platinum X Construction Corp. 2012 Date of Transaction 08-08-2012 - Lincare Holdings, Inc. 06-28-2012 - DE US, Inc. 2011 Date of Transaction 05-03-2011 - Pride International, Inc. 01-17-2011 - Patriot Transportation Holding, Inc. 2010 Date of Transaction 08-27-2010 - Smith International, Inc. 03-18-2010 - Quadramed Corporation 02-05-2010 - Affiliated Computer Service, Inc. 02-01-2010 - Progressive Machine, LLC 2009 Date of Transaction 12-31-2009 - Sono Variety Inc. 12-23-2009 - ENSCO International Incorporated 11-24-2009 - Tim Hortons, Inc. 11-24-2009 - James S. Zarr, M.D., P.C. 02-26-2009 - Hungarian Telephone and Cable Corp. 01-24-2009 - Rodney Company NV 01-23-2009 - Mentor Corporation Inc. and Subsidiaries 2008 Date of Transaction 10-31-2008 - Datachem Laboratories, Inc. 01-31-2008 - Deal Maven, Inc.
