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Form 8806 - Information Return for Acquisition of Control or Substantial Change in Capital Structure

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.

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