File this form to make a determination under Internal Revenue Code section 860(e)(4). When properly completed and filed with the Internal Revenue Service, Form 8927 will be treated as a statement by the taxpayer attached to its amendment or supplement to a return of tax for the relevant tax year for purposes of Internal Revenue Code section 860(e)(4).
Other Items You May Find Useful
Form 976, Claim for Deficiency Dividends Deductions by a Personal Holding Company, Regulated Investment Company, or Real Estate Investment Trust
Form 1120-REIT, U.S. Income Tax Return for Real Estate Investment Trusts
Form 1120-RIC, U.S. Income Tax Return For Regulated Investment Companies
Comment on Form 8927
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