OLD: CorporateIncomeTax/Common/IRS8621/IRS8621.xsd (2012v1.0)
NEW: CorporateIncomeTax/Common/IRS8621/IRS8621.xsd (2012v1.1)

OLD line(s): 282 | NEW line(s): 283,291 <!-- Foreign Entity Identification Group --> <xsd:element name="ForeignEntityIdentificationGrp" type="ForeignEntityIdentificationGrpType" minOccurs="0" maxOccurs="unbounded"> <xsd:annotation> <xsd:documentation> <Description>Foreign Entity Identification Group</Description> </xsd:documentation> </xsd:annotation> </xsd:element>
OLD line(s): 284 <xsd:element name="TaxYearOfCompanyOrFund" type="YearType" minOccurs="0"> | NEW line(s): 293 <xsd:element name="TaxYearOfPFICOrQEF" type="YearType" minOccurs="0">
OLD line(s): 293 <xsd:element name="CompanyOrFundBeginningTaxYear" type="DateType" minOccurs="0"> | NEW line(s): 302 <xsd:element name="PFICOrQEFBeginningTaxYear" type="DateType" minOccurs="0">
OLD line(s): 302 <xsd:element name="CompanyOrFundEndingTaxYear" type="DateType" minOccurs="0"> | NEW line(s): 311 <xsd:element name="PFICOrQEFEndingTaxYear" type="DateType" minOccurs="0">
OLD line(s): 310 <!-- Part I: Elections --> | NEW line(s): 319 <!-- Part I: Summary of Annual Information -->
OLD line(s): 312,313 <!-- Election to Treat the PFIC as a QEF --> <xsd:element name="ElectionToTreatThePFICAsQEF" type="CheckboxType" minOccurs="0"> | NEW line(s): 321,322 <!-- Description of Each Class of Shares Held by the Shareholder --> <xsd:element name="DescribeEachClassOfShares" type="StringType" minOccurs="0">
OLD line(s): 316,317 <Description>Election to treat the PFIC as a QEF</Description> <LineNumber>Part I Line A</LineNumber> | NEW line(s): 325,326 <Description>Description of each class of shares held by the shareholder</Description> <LineNumber>Part I Line 1</LineNumber>
OLD line(s): 322,323 <!-- Deemed Sale Election --> <xsd:element name="DeemedSaleElection" type="CheckboxType" minOccurs="0"> | NEW line(s): 331,332 <!-- Check if Shares Jointly Owned with Spouse --> <xsd:element name="SharesJointlyOwnedWithSpouse" type="CheckboxType" minOccurs="0">
OLD line(s): 326,327 <Description>Deemed sale election</Description> <LineNumber>Part I Line B</LineNumber> | NEW line(s): 335,336 <Description>Check if shares jointly owned with spouse</Description> <LineNumber>Part I Line 1</LineNumber>
OLD line(s): 332,333 <!-- Deemed Dividend Election --> <xsd:element name="DeemedDividendElection" minOccurs="0"> | NEW line(s): 341,342 <!-- Date Shares Acquired During Taxable Year --> <xsd:element name="DateSharesAcquiredTxblYr" type="DateType" minOccurs="0">
OLD line(s): 336,337 <Description>Deemed dividend election</Description> <LineNumber>Part I Line C</LineNumber> | NEW line(s): 345,346 <Description>Date shares acquired during taxable year</Description> <LineNumber>Part I Line 2</LineNumber>
OLD line(s): 339 | NEW line(s): 349,426 </xsd:element> <!-- Number of Shares Held at the End of the Taxable Year --> <xsd:element name="NumberOfSharesAtEndOfTxblYr" type="IntegerType" minOccurs="0"> <xsd:annotation> <xsd:documentation> <Description>Number of shares held at the end of the taxable year</Description> <LineNumber>Part I Line 3</LineNumber> </xsd:documentation> </xsd:annotation> </xsd:element> <!-- Value of Shares Held at the End of the Taxable Year Choice --> <xsd:choice minOccurs="0"> <!-- Value of Shares Held at the End of the Taxable Year $0-50,000 --> <xsd:element name="ValueOfSharesRangeA" type="CheckboxType"> <xsd:annotation> <xsd:documentation> <Description>Value of shares held at the end of the taxable year $0-50,000</Description> <LineNumber>Part I Line 4a</LineNumber> </xsd:documentation> </xsd:annotation> </xsd:element> <!-- Value of Shares Held at the End of the Taxable Year $50,001-100,000 --> <xsd:element name="ValueOfSharesRangeB" type="CheckboxType"> <xsd:annotation> <xsd:documentation> <Description>Value of shares held at the end of the taxable year $50,001-100,000</Description> <LineNumber>Part I Line 4b</LineNumber> </xsd:documentation> </xsd:annotation> </xsd:element> <!-- Value of Shares Held at the End of the Taxable Year $100,001-150,000 --> <xsd:element name="ValueOfSharesRangeC" type="CheckboxType"> <xsd:annotation> <xsd:documentation> <Description>Value of shares held at the end of the taxable year $100,001-150,000</Description> <LineNumber>Part I Line 4c</LineNumber> </xsd:documentation> </xsd:annotation> </xsd:element> <!-- Value of Shares Held at the End of the Taxable Year $150,001-200,000 --> <xsd:element name="ValueOfSharesRangeD" type="CheckboxType"> <xsd:annotation> <xsd:documentation> <Description>Value of shares held at the end of the taxable year $150,001-200,000</Description> <LineNumber>Part I Line 4d</LineNumber> </xsd:documentation> </xsd:annotation> </xsd:element> <!-- Value of Shares Held at the End of the Taxable Year More Than $200,000 --> <xsd:element name="ValueOfSharesRangeE" type="CheckboxType"> <xsd:annotation> <xsd:documentation> <Description>Value of shares held at the end of the taxable year more than $200,000</Description> <LineNumber>Part I Line 4e</LineNumber> </xsd:documentation> </xsd:annotation> </xsd:element> </xsd:choice> <!-- Type of PFIC and Amount of any Excess Distribution or Gain Treated as an Excess Distribution Choice --> <xsd:choice minOccurs="0"> <!-- Section 1291 Type Checkbox --> <xsd:element name="Section1291"> <xsd:annotation> <xsd:documentation> <Description>Section 1291 type checkbox</Description> <LineNumber>Part I Line 5a</LineNumber> </xsd:documentation> </xsd:annotation>
OLD line(s): 343,344 <xsd:attribute name="referenceDocumentId" type="IdListType"/> <xsd:attribute name="referenceDocumentName" fixed="DeemedDividendElectionStatement"/> | NEW line(s): 430 <xsd:attribute name="section1291Amt" type="USAmountType"/>
OLD line(s): 350,351 <!-- Election to Extend Time for Payment of Tax --> <xsd:element name="ElectToExtendTimeForPymtOfTax" type="CheckboxType" minOccurs="0"> | NEW line(s): 436,437 <!-- Section 1293 (Qualified Electing Fund) Type Checkbox --> <xsd:element name="Section1293QualElectFund">
OLD line(s): 354,355 <Description>Election to extend time for payment of tax</Description> <LineNumber>Part I Line D</LineNumber> | NEW line(s): 440,441 <Description>Section 1293 (Qualified Electing Fund) type checkbox</Description> <LineNumber>Part I Line 5b</LineNumber>
OLD line(s): 357 | NEW line(s): 444,450 <xsd:complexType> <xsd:simpleContent> <xsd:extension base="CheckboxType"> <xsd:attribute name="section1293QualElectFundAmt" type="USAmountType"/> </xsd:extension> </xsd:simpleContent> </xsd:complexType>
OLD line(s): 360,361 <!-- Election to Recognize Gain on Deemed Sale of PFIC --> <xsd:element name="ElectToRecognizeGainOnPFICSale" type="CheckboxType" minOccurs="0"> | NEW line(s): 453,454 <!-- Section 1296 (Mark to Market) Type Checkbox --> <xsd:element name="Section1296MarkToMarket">
OLD line(s): 364,365 <Description>Election to recognize gain on deemed sale of PFIC</Description> <LineNumber>Part I Line E</LineNumber> | NEW line(s): 457,458 <Description>Section 1296 (Mark to Market) type checkbox</Description> <LineNumber>Part I Line 5c</LineNumber>
OLD line(s): 367 | NEW line(s): 461,467 <xsd:complexType> <xsd:simpleContent> <xsd:extension base="CheckboxType"> <xsd:attribute name="section1296MarkToMarketAmt" type="USAmountType"/> </xsd:extension> </xsd:simpleContent> </xsd:complexType>
OLD line(s): 369 | NEW line(s): 470,493 </xsd:choice> <!-- Part II: Elections --> <!-- Election to Treat the PFIC as a QEF --> <xsd:element name="ElectionToTreatThePFICsQEF" type="CheckboxType" minOccurs="0"> <xsd:annotation> <xsd:documentation> <Description>Election to treat the PFIC as a QEF</Description> <LineNumber>Part II Line A</LineNumber> </xsd:documentation> </xsd:annotation> </xsd:element> <!-- Election to Extend Time for Payment of Tax --> <xsd:element name="ElectToExtendTimeForPymtOfTax" type="CheckboxType" minOccurs="0"> <xsd:annotation> <xsd:documentation> <Description>Election to extend time for payment of tax</Description> <LineNumber>Part II Line B</LineNumber> </xsd:documentation> </xsd:annotation> </xsd:element>
OLD line(s): 375 <LineNumber>Part I Line F</LineNumber> | NEW line(s): 499 <LineNumber>Part II Line C</LineNumber>
OLD line(s): 379 | NEW line(s): 504,542 <!-- Deemed Sale Election --> <xsd:element name="DeemedSaleElection" type="CheckboxType" minOccurs="0"> <xsd:annotation> <xsd:documentation> <Description>Deemed sale election</Description> <LineNumber>Part II Line D</LineNumber> </xsd:documentation> </xsd:annotation> </xsd:element> <!-- Deemed Dividend Election --> <xsd:element name="DeemedDividendElection" minOccurs="0"> <xsd:annotation> <xsd:documentation> <Description>Deemed dividend election</Description> <LineNumber>Part II Line E</LineNumber> </xsd:documentation> </xsd:annotation> <xsd:complexType> <xsd:simpleContent> <xsd:extension base="CheckboxType"> <xsd:attribute name="referenceDocumentId" type="IdListType"/> <xsd:attribute name="referenceDocumentName" fixed="DeemedDividendElectionStatement"/> </xsd:extension> </xsd:simpleContent> </xsd:complexType> </xsd:element> <!-- Election to Recognize Gain on Deemed Sale of PFIC --> <xsd:element name="ElectToRecognizeGainOnPFICSale" type="CheckboxType" minOccurs="0"> <xsd:annotation> <xsd:documentation> <Description>Election to recognize gain on deemed sale of PFIC</Description> <LineNumber>Part II Line F</LineNumber> </xsd:documentation> </xsd:annotation> </xsd:element>
OLD line(s): 385 <LineNumber>Part I Line G</LineNumber> | NEW line(s): 548 <LineNumber>Part II Line G</LineNumber>
OLD line(s): 403 <LineNumber>Part I Line H</LineNumber> | NEW line(s): 566 <LineNumber>Part II Line H</LineNumber>
OLD line(s): 416 <!-- Part II: Income from a Qualified Electing Fund (QEF) --> | NEW line(s): 579 <!-- Part III: Income from a Qualified Electing Fund (QEF) -->
OLD line(s): 423 <LineNumber>Part II Line 1a</LineNumber> | NEW line(s): 586 <LineNumber>Part III Line 6a</LineNumber>
OLD line(s): 428 <!-- Enter the Portion of Line 1a that is Included in Income Under Section 951 or that May Be Excluded Under Section 1293(g) --> | NEW line(s): 591 <!-- Enter the Portion of Line 6a that is Included in Income Under Section 951 or that May Be Excluded Under Section 1293(g) -->
OLD line(s): 432,433 <Description>Enter the portion of Line 1a that is included in income under Section 951 or that may be excluded under Section 1293(g)</Description> <LineNumber>Part II Line 1b</LineNumber> | NEW line(s): 595,596 <Description>Enter the portion of Line 6a that is included in income under Section 951 or that may be excluded under Section 1293(g)</Description> <LineNumber>Part III Line 6b</LineNumber>
OLD line(s): 443 <LineNumber>Part II Line 1c</LineNumber> | NEW line(s): 606 <LineNumber>Part III Line 6c</LineNumber>
OLD line(s): 453 <LineNumber>Part II Line 2a</LineNumber> | NEW line(s): 616 <LineNumber>Part III Line 7a</LineNumber>
OLD line(s): 458 <!-- Enter the Portion of Line 2a that is Included in Income Under Section 951 or that May Be Excluded Under Section 1293(g) --> | NEW line(s): 621 <!-- Enter the Portion of Line 7a that is Included in Income Under Section 951 or that May Be Excluded Under Section 1293(g) -->
OLD line(s): 462,463 <Description>Enter the portion of Line 2a that is included in income under Section 951 or that may be excluded under Section 1293(g)</Description> <LineNumber>Part II Line 2b</LineNumber> | NEW line(s): 625,626 <Description>Enter the portion of Line 7a that is included in income under Section 951 or that may be excluded under Section 1293(g)</Description> <LineNumber>Part III Line 7b</LineNumber>
OLD line(s): 468 <!-- Subtract Line 2b from Line 2a. This Amount is a Net Long-term Capital Gain --> | NEW line(s): 631 <!-- Subtract Line 7b from Line 7a. This Amount is a Net Long-term Capital Gain -->
OLD line(s): 472,473 <Description>Subtract Line 2b from Line 2a. This amount is a net long-term capital gain</Description> <LineNumber>Part II Line 2c</LineNumber> | NEW line(s): 635,636 <Description>Subtract Line 7b from Line 7a. This amount is a net long-term capital gain</Description> <LineNumber>Part III Line 7c</LineNumber>
OLD line(s): 478 <!-- Add Lines 1c and 2c --> | NEW line(s): 641 <!-- Add Lines 6c and 7c -->
OLD line(s): 482,483 <Description>Add lines 1c and 2c</Description> <LineNumber>Part II Line 3a</LineNumber> | NEW line(s): 645,646 <Description>Add lines 6c and 7c</Description> <LineNumber>Part III Line 8a</LineNumber>
OLD line(s): 493 <LineNumber>Part II Line 3b</LineNumber> | NEW line(s): 656 <LineNumber>Part III Line 8b</LineNumber>
OLD line(s): 506 <!-- Enter the Portion of Line 3a not Already Included in Line 3b that is Attributable to Shares in the QEF that you Disposed of, Pledged, or Otherwise Transferred During the Tax Year --> | NEW line(s): 669 <!-- Enter the Portion of Line 8a not Already Included in Line 8b that is Attributable to Shares in the QEF that you Disposed of, Pledged, or Otherwise Transferred During the Tax Year -->
OLD line(s): 510,511 <Description>Enter the portion of Line 3a not already included in Line 3b that is attributable to shares in the QEF that you disposed of, pledged, or otherwise transferred during the tax year</Description> <LineNumber>Part II Line 3c</LineNumber> | NEW line(s): 673,674 <Description>Enter the portion of Line 8a not already included in Line 8b that is attributable to shares in the QEF that you disposed of, pledged, or otherwise transferred during the tax year</Description> <LineNumber>Part III Line 8c</LineNumber>
OLD line(s): 516 <!-- Add Lines 3b and 3c --> | NEW line(s): 679 <!-- Add Lines 8b and 8c -->
OLD line(s): 520,521 <Description>Add lines 3b and 3c</Description> <LineNumber>Part II Line 3d</LineNumber> | NEW line(s): 683,684 <Description>Add lines 8b and 8c</Description> <LineNumber>Part III Line 8d</LineNumber>
OLD line(s): 526 <!-- Subtract Line 3d from Line 3a, and Enter the Difference --> | NEW line(s): 689 <!-- Subtract Line 8d from Line 8a, and Enter the Difference -->
OLD line(s): 530,531 <Description>Subtract Line 3d from Line 3a, and enter the difference</Description> <LineNumber>Part II Line 3e</LineNumber> | NEW line(s): 693,694 <Description>Subtract Line 8d from Line 8a, and enter the difference</Description> <LineNumber>Part III Line 8e</LineNumber>
OLD line(s): 541 <LineNumber>Part II Line 4a</LineNumber> | NEW line(s): 704 <LineNumber>Part III Line 9a</LineNumber>
OLD line(s): 546 <!-- Enter the Total Tax for the Tax Year Determined Without Regard to the Amount Entered on Line 3e --> | NEW line(s): 709 <!-- Enter the Total Tax for the Tax Year Determined Without Regard to the Amount Entered on Line 8e -->
OLD line(s): 550,551 <Description>Enter the total tax for the tax year determined without regard to the amount entered on Line 3e</Description> <LineNumber>Part II Line 4b</LineNumber> | NEW line(s): 713,714 <Description>Enter the total tax for the tax year determined without regard to the amount entered on Line 8e</Description> <LineNumber>Part III Line 9b</LineNumber>
OLD line(s): 556 <!-- Subtract Line 4b from Line 4a --> | NEW line(s): 719 <!-- Subtract Line 9b from Line 9a -->
OLD line(s): 560,561 <Description>Subtract Line 4b from Line 4a</Description> <LineNumber>Part II Line 4c</LineNumber> | NEW line(s): 723,724 <Description>Subtract Line 9b from Line 9a</Description> <LineNumber>Part III Line 9c</LineNumber>
OLD line(s): 566 <!-- Part III: Gain or (Loss) from Mark-to-market Election --> | NEW line(s): 729 <!-- Part IV: Gain or (Loss) from Mark-to-Market Election -->
OLD line(s): 573 <LineNumber>Part III Line 5a</LineNumber> | NEW line(s): 736 <LineNumber>Part IV Line 10a</LineNumber>
OLD line(s): 583 <LineNumber>Part III Line 5b</LineNumber> | NEW line(s): 746 <LineNumber>Part IV Line 10b</LineNumber>
OLD line(s): 588 <!-- Excess. Subtract Line 5b from Line 5a --> | NEW line(s): 751 <!-- Excess. Subtract Line 10b from Line 10a -->
OLD line(s): 592,593 <Description>Excess. Subtract Line 5b from Line 5a</Description> <LineNumber>Part III Line 5c</LineNumber> | NEW line(s): 755,756 <Description>Excess. Subtract Line 10b from Line 10a</Description> <LineNumber>Part IV Line 10c</LineNumber>
OLD line(s): 603 <LineNumber>Part III Line 6</LineNumber> | NEW line(s): 766 <LineNumber>Part IV Line 11</LineNumber>
OLD line(s): 608 <!-- Enter the Loss From Line 5c, But Only to the Extent of Unreversed Inclusions on Line 6. Include This Amount as an Ordinary Loss on Your Tax Return --> | NEW line(s): 771 <!-- Enter the Loss From Line 10c, But Only to the Extent of Unreversed Inclusions on Line 11. Include This Amount as an Ordinary Loss on Your Tax Return -->
OLD line(s): 612,613 <Description>Enter the loss from line 5c, but only to the extent of unreversed inclusions on line 6. Include this amount as an ordinary loss on your tax return</Description> <LineNumber>Part III Line 7</LineNumber> | NEW line(s): 775,776 <Description>Enter the loss from line 10c, but only to the extent of unreversed inclusions on line 11. Include this amount as an ordinary loss on your tax return</Description> <LineNumber>Part IV Line 12</LineNumber>
OLD line(s): 623 <LineNumber>Part III Line 8a</LineNumber> | NEW line(s): 786 <LineNumber>Part IV Line 13a</LineNumber>
OLD line(s): 633 <LineNumber>Part III Line 8b</LineNumber> | NEW line(s): 796 <LineNumber>Part IV Line 13b</LineNumber>
OLD line(s): 643 <LineNumber>Part III Line 8c</LineNumber> | NEW line(s): 806 <LineNumber>Part IV Line 13c</LineNumber>
OLD line(s): 653 <LineNumber>Part III Line 9a</LineNumber> | NEW line(s): 816 <LineNumber>Part IV Line 14a</LineNumber>
OLD line(s): 663 <LineNumber>Part III Line 9b</LineNumber> | NEW line(s): 826 <LineNumber>Part IV Line 14b</LineNumber>
OLD line(s): 673 <LineNumber>Part III Line 9c</LineNumber> | NEW line(s): 836 <LineNumber>Part IV Line 14c</LineNumber>
OLD line(s): 678 <!-- Part IV --> | NEW line(s): 841 <!-- Part V: Distributions and Disposition of Stock in a Section 1291 Fund -->
OLD line(s): 685 <LineNumber>Part IV Lines 10a-11f</LineNumber> | NEW line(s): 848 <LineNumber>Part V Lines 15a-16f</LineNumber>
OLD line(s): 690 <!-- Part V --> | NEW line(s): 853 <!-- Part VI: Status of Prior Year Section 1294 Elections and Termination of Section 1294 Elections -->
OLD line(s): 697 <LineNumber>Part V Lines 1-10</LineNumber> | NEW line(s): 860 <LineNumber>Part VI Lines 17-26</LineNumber>
OLD line(s): 714 <LineNumber>Part IV Line 10a</LineNumber> | NEW line(s): 877 <LineNumber>Part V Line 15a</LineNumber>
OLD line(s): 724 <LineNumber>Part IV Line 10b</LineNumber> | NEW line(s): 887 <LineNumber>Part V Line 15b</LineNumber>
OLD line(s): 729 <!-- Divide Line 10b by 3 --> | NEW line(s): 892 <!-- Divide Line 15b by 3 -->
OLD line(s): 733,734 <Description>Divide Line 10b by 3</Description> <LineNumber>Part IV Line 10c</LineNumber> | NEW line(s): 896,897 <Description>Divide Line 15b by 3</Description> <LineNumber>Part V Line 15c</LineNumber>
OLD line(s): 739 <!-- Multiply Line 10c by 125% --> | NEW line(s): 902 <!-- Multiply Line 15c by 125% -->
OLD line(s): 743,744 <Description>Multiply Line 10c by 125%</Description> <LineNumber>Part IV Line 10d</LineNumber> | NEW line(s): 906,907 <Description>Multiply Line 15c by 125%</Description> <LineNumber>Part V Line 15d</LineNumber>
OLD line(s): 749 <!-- Subtract Line 10d from Line 10a --> | NEW line(s): 912 <!-- Subtract Line 15d from Line 15a -->
OLD line(s): 753,754 <Description>Subtract Line 10d from Line 10a</Description> <LineNumber>Part IV Line 10e</LineNumber> | NEW line(s): 916,917 <Description>Subtract Line 15d from Line 15a</Description> <LineNumber>Part V Line 15e</LineNumber>
OLD line(s): 764 <LineNumber>Part IV Line 10f</LineNumber> | NEW line(s): 927 <LineNumber>Part V Line 15f</LineNumber>
OLD line(s): 769 <!-- Enter the Total of the Amounts Determined in Line 11a that are Allocatable to the Current Tax Year and Tax Years Before the Foreign Corporation Became a PFIC --> | NEW line(s): 932 <!-- Enter the Total of the Amounts Determined in Line 16a that are Allocatable to the Current Tax Year and Tax Years Before the Foreign Corporation Became a PFIC -->
OLD line(s): 773,774 <Description>Enter the total of the amounts determined in Line 11a that are allocatable to the current tax year and tax years before the foreign corporation became a PFIC</Description> <LineNumber>Part IV Line 11b</LineNumber> | NEW line(s): 936,937 <Description>Enter the total of the amounts determined in Line 16a that are allocatable to the current tax year and tax years before the foreign corporation became a PFIC</Description> <LineNumber>Part V Line 16b</LineNumber>
OLD line(s): 784 <LineNumber>Part IV Line 11c</LineNumber> | NEW line(s): 947 <LineNumber>Part V Line 16c</LineNumber>
OLD line(s): 794 <LineNumber>Part IV Line 11d</LineNumber> | NEW line(s): 957 <LineNumber>Part V Line 16d</LineNumber>
OLD line(s): 799 <!-- Subtract Line 11d from Line 11c --> | NEW line(s): 962 <!-- Subtract Line 16d from Line 16c -->
OLD line(s): 803,804 <Description>Subtract Line 11d from Line 11c</Description> <LineNumber>Part IV Line 11e</LineNumber> | NEW line(s): 966,967 <Description>Subtract Line 16d from Line 16c</Description> <LineNumber>Part V Line 16e</LineNumber>
OLD line(s): 809 <!-- Determine Interest on Each Net Increase in Tax Determined on Line 11e Using the Rates and Methods of Section 6621 --> | NEW line(s): 972 <!-- Determine Interest on Each Net Increase in Tax Determined on Line 16e Using the Rates and Methods of Section 6621 -->
OLD line(s): 813,814 <Description>Determine interest on each net increase in tax determined on Line 11e using the rates and methods of Section 6621</Description> <LineNumber>Part IV Line 11f</LineNumber> | NEW line(s): 976,977 <Description>Determine interest on each net increase in tax determined on Line 16e using the rates and methods of Section 6621</Description> <LineNumber>Part V Line 16f</LineNumber>
OLD line(s): 831 <LineNumber>Part V Line 1</LineNumber> | NEW line(s): 994 <LineNumber>Part VI Line 17</LineNumber>
OLD line(s): 841 <LineNumber>Part V Line 2</LineNumber> | NEW line(s): 1004 <LineNumber>Part VI Line 18</LineNumber>
OLD line(s): 851 <LineNumber>Part V Line 3</LineNumber> | NEW line(s): 1014 <LineNumber>Part VI Line 19</LineNumber>
OLD line(s): 856 <!-- Interest Accrued on Deferred Tax (Line 3) as of the Filing Date --> | NEW line(s): 1019 <!-- Interest Accrued on Deferred Tax (Line 19) as of the Filing Date -->
OLD line(s): 860,861 <Description>Interest accrued on deferred tax (Line 3) as of the filing date</Description> <LineNumber>Part V Line 4</LineNumber> | NEW line(s): 1023,1024 <Description>Interest accrued on deferred tax (Line 19) as of the filing date</Description> <LineNumber>Part VI Line 20</LineNumber>
OLD line(s): 871 <LineNumber>Part V Line 5</LineNumber> | NEW line(s): 1034 <LineNumber>Part VI Line 21</LineNumber>
OLD line(s): 886 <LineNumber>Part V Line 6</LineNumber> | NEW line(s): 1049 <LineNumber>Part VI Line 22</LineNumber>
OLD line(s): 896 <LineNumber>Part V Line 7</LineNumber> | NEW line(s): 1059 <LineNumber>Part VI Line 23</LineNumber>
OLD line(s): 906 <LineNumber>Part V Line 8</LineNumber> | NEW line(s): 1069 <LineNumber>Part VI Line 24</LineNumber>
OLD line(s): 916 <LineNumber>Part V Line 9</LineNumber> | NEW line(s): 1079 <LineNumber>Part VI Line 25</LineNumber>
OLD line(s): 926 <LineNumber>Part V Line 10</LineNumber> | NEW line(s): 1089 <LineNumber>Part VI Line 26</LineNumber>