OLD: CorporateIncomeTax/Common/IRS926/IRS926.xsd (2012v2.2)
NEW: CorporateIncomeTax/Common/IRS926/IRS926.xsd (2013v1.0)

OLD line(s): 2,3 <xsd:schema targetNamespace="http://www.irs.gov/efile" xmlns="http://www.irs.gov/efile" xmlns:xsd="http://www.w3.org/2001/XMLSchema" elementFormDefault="qualified" attributeFormDefault="unqualified" version="1.0"> | NEW line(s): 2 <xsd:schema xmlns="http://www.irs.gov/efile" xmlns:xsd="http://www.w3.org/2001/XMLSchema" targetNamespace="http://www.irs.gov/efile" elementFormDefault="qualified" attributeFormDefault="unqualified" version="1.0">
OLD line(s): 7 <TaxYear>2012</TaxYear> | NEW line(s): 6 <TaxYear>2013</TaxYear>
OLD line(s): 12 | NEW line(s): 10
OLD line(s): 14,15 | NEW line(s): 11
OLD line(s): 19,20 | NEW line(s): 14
OLD line(s): 38,39 <xsd:attribute name="referenceDocumentId" type="IdListType" > | NEW line(s): 32 <xsd:attribute name="referenceDocumentId" type="IdListType">
OLD line(s): 44,46 <xsd:attribute name="referenceDocumentName" type="StringType" fixed="BinaryAttachment GeneralDependencySmall" /> | NEW line(s): 37 <xsd:attribute name="referenceDocumentName" type="StringType" fixed="BinaryAttachment GeneralDependencySmall"/>
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OLD line(s): 74 <xsd:element name="TransferorIdentificationNumber" type="EINType"> | NEW line(s): 59 <xsd:element name="TransferorEIN" type="EINType">
OLD line(s): 81 | NEW line(s): 65
OLD line(s): 83 <xsd:element name="TransferorMissingEINReason"> | NEW line(s): 67 <xsd:element name="TransferorMissingEINReasonCd">
OLD line(s): 96 | NEW line(s): 79
OLD line(s): 98 | NEW line(s): 80
OLD line(s): 100 <xsd:element name="CtrlBy5OrFewerDomesticCorp" type="BooleanType" minOccurs="0"> | NEW line(s): 82 <xsd:element name="ControlledBy5OrFewerDomCorpInd" type="BooleanType" minOccurs="0">
OLD line(s): 108 | NEW line(s): 89
OLD line(s): 110 <xsd:element name="ExistedAfterTransfer" type="BooleanType" minOccurs="0"> | NEW line(s): 91 <xsd:element name="ExistedAfterTransferInd" type="BooleanType" minOccurs="0">
OLD line(s): 118 | NEW line(s): 98
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OLD line(s): 130 <xsd:element name="WasItParentCorporation" type="BooleanType" minOccurs="0"> | NEW line(s): 109 <xsd:element name="ParentCorporationInd" type="BooleanType" minOccurs="0">
OLD line(s): 138 | NEW line(s): 116
OLD line(s): 140 <xsd:element name="NameOfParentCorporation" type="BusinessNameType" minOccurs="0"> | NEW line(s): 118 <xsd:element name="ParentCorporationName" type="BusinessNameType" minOccurs="0">
OLD line(s): 148 | NEW line(s): 125
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OLD line(s): 153 <xsd:element name="EINofParentCorporation" type="EINType"> | NEW line(s): 129 <xsd:element name="ParentCorporationEIN" type="EINType">
OLD line(s): 161 | NEW line(s): 136
OLD line(s): 163 <xsd:element name="MissingEINReason"> | NEW line(s): 138 <xsd:element name="MissingEINReasonCd">
OLD line(s): 177 | NEW line(s): 151
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OLD line(s): 181 <xsd:element name="BasicAdjUnderSection367a5" minOccurs="0"> | NEW line(s): 154 <xsd:element name="BasicAdjusmentsSect367a5Ind" minOccurs="0">
OLD line(s): 191,192 <xsd:attribute name="referenceDocumentId" type="IdListType" /> <xsd:attribute name="referenceDocumentName" type="StringType" fixed="BasicAdjustmentUnderSection367a5Statement" /> | NEW line(s): 164,165 <xsd:attribute name="referenceDocumentId" type="IdListType"/> <xsd:attribute name="referenceDocumentName" type="StringType" fixed="BasicAdjustmentUnderSection367a5Statement"/>
OLD line(s): 197 | NEW line(s): 169
OLD line(s): 199 <xsd:element name="NameOfPartnership" type="BusinessNameType" minOccurs="0"> | NEW line(s): 171 <xsd:element name="PartnershipName" type="BusinessNameType" minOccurs="0">
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OLD line(s): 212 <xsd:element name="EINofPartnership" type="EINType"> | NEW line(s): 182 <xsd:element name="PartnershipEIN" type="EINType">
OLD line(s): 220 | NEW line(s): 189
OLD line(s): 222 <xsd:element name="EINofPartnershipMissingReason"> | NEW line(s): 191 <xsd:element name="PartnershipMissingEINReasonCd">
OLD line(s): 236 | NEW line(s): 204
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OLD line(s): 240 <xsd:element name="PrtnrPickProRataShrGainTrnsfr" type="BooleanType" minOccurs="0"> | NEW line(s): 207 <xsd:element name="PrtnrPickProRataShrGnTrnsfrInd" type="BooleanType" minOccurs="0">
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OLD line(s): 250 <xsd:element name="PrtnrDisposingEntireIntPrtshp" type="BooleanType" minOccurs="0"> | NEW line(s): 216 <xsd:element name="PrtnrDispsngEntireIntPrtshpInd" type="BooleanType" minOccurs="0">
OLD line(s): 258 | NEW line(s): 223
OLD line(s): 260 <xsd:element name="PrtnrDisposingIntLimitedPrtshp" type="BooleanType" minOccurs="0"> | NEW line(s): 225 <xsd:element name="PrtnrDisposingIntLtdPrtshpInd" type="BooleanType" minOccurs="0">
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OLD line(s): 285 | NEW line(s): 244
OLD line(s): 287 <xsd:element name="TransfereeIdentificationNumber" type="EINType"> | NEW line(s): 246 <xsd:element name="TransfereeEIN" type="EINType">
OLD line(s): 295 | NEW line(s): 253
OLD line(s): 297 <xsd:element name="EINMissingReason"> | NEW line(s): 255 <xsd:element name="EINMissingReasonCd">
OLD line(s): 311 | NEW line(s): 268
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OLD line(s): 326 | NEW line(s): 280
OLD line(s): 336 | NEW line(s): 289
OLD line(s): 338 | NEW line(s): 290
OLD line(s): 340 <xsd:element name="TransfereeCountryOfIncorp" type="CountryType" minOccurs="0"> | NEW line(s): 292 <xsd:element name="TransfereeCountryOfIncorpCd" type="CountryType" minOccurs="0">
OLD line(s): 348 | NEW line(s): 299
OLD line(s): 350 <xsd:element name="ForeignLawCharacterization" minOccurs="0"> | NEW line(s): 301 <xsd:element name="ForeignLawCharacterizationTxt" minOccurs="0">
OLD line(s): 359 <xsd:maxLength value="35" /> | NEW line(s): 310 <xsd:maxLength value="35"/>
OLD line(s): 363 | NEW line(s): 313
OLD line(s): 365 <xsd:element name="IsTransfereeForeignCorp" type="BooleanType" minOccurs="0"> | NEW line(s): 315 <xsd:element name="TransfereeForeignCorpInd" type="BooleanType" minOccurs="0">
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OLD line(s): 417 <xsd:element name="Inventory" type="InformationRegardingTransferPropertyType" minOccurs="0" maxOccurs="unbounded"> | NEW line(s): 361 <xsd:element name="TranferOfPropertyInventory" type="InformationRegardingTransferPropertyType" minOccurs="0" maxOccurs="unbounded">
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OLD line(s): 497 <xsd:element name="SupplementalInformation" type="ShortExplanationType" minOccurs="0" maxOccurs="unbounded"> | NEW line(s): 433 <xsd:element name="SupplementalInformationTxt" type="ShortExplanationType" minOccurs="0" maxOccurs="unbounded">
OLD line(s): 504 | NEW line(s): 439
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OLD line(s): 508 <xsd:element name="TransferorsIntBeforeTransfer" type="RatioType" minOccurs="0"> | NEW line(s): 442 <xsd:element name="TransferorsBeforeTransferIntRt" type="RatioType" minOccurs="0">
OLD line(s): 516 | NEW line(s): 449
OLD line(s): 518 <xsd:element name="TransferorsIntAfterTransfer" type="RatioType" minOccurs="0"> | NEW line(s): 451 <xsd:element name="TransferorsAfterTransferIntRt" type="RatioType" minOccurs="0">
OLD line(s): 526 | NEW line(s): 458
OLD line(s): 528 <xsd:element name="NonrecognitionTransactionType" type="ShortDescriptionType" minOccurs="0"> | NEW line(s): 460 <xsd:element name="NonrecognitionTransactionTxt" type="ShortDescriptionType" minOccurs="0">
OLD line(s): 536 | NEW line(s): 467
OLD line(s): 538 <xsd:element name="TransferGainUnderSection904f3" minOccurs="0"> | NEW line(s): 469 <xsd:element name="TransferGainUnderSect904f3Ind" minOccurs="0">
OLD line(s): 548,549 <xsd:attribute name="referenceDocumentId" type="IdListType" /> <xsd:attribute name="referenceDocumentName" type="StringType" fixed="GainRecognizedUnderSection904f3OnTransferStatement" /> | NEW line(s): 479,480 <xsd:attribute name="referenceDocumentId" type="IdListType"/> <xsd:attribute name="referenceDocumentName" type="StringType" fixed="GainRecognizedUnderSection904f3OnTransferStatement"/>
OLD line(s): 554 | NEW line(s): 484
OLD line(s): 556 <xsd:element name="TransferGainUnderSection904f5F" minOccurs="0"> | NEW line(s): 486 <xsd:element name="TransferGainUnderSect904f5FInd" minOccurs="0">
OLD line(s): 566,567 <xsd:attribute name="referenceDocumentId" type="IdListType" /> <xsd:attribute name="referenceDocumentName" type="StringType" fixed="GainRecognizedUnderSection904f5FOnTransferStatement" /> | NEW line(s): 496,497 <xsd:attribute name="referenceDocumentId" type="IdListType"/> <xsd:attribute name="referenceDocumentName" type="StringType" fixed="GainRecognizedUnderSection904f5FOnTransferStatement"/>
OLD line(s): 572 | NEW line(s): 501
OLD line(s): 574 <xsd:element name="TrnsfrRecaptureUnderSect1503d" minOccurs="0"> | NEW line(s): 503 <xsd:element name="TransferRcptrUndSect1503dInd" minOccurs="0">
OLD line(s): 584,585 <xsd:attribute name="referenceDocumentId" type="IdListType" /> <xsd:attribute name="referenceDocumentName" type="StringType" fixed="RecaptureUnderSection1503dOnTransferStatement" /> | NEW line(s): 513,514 <xsd:attribute name="referenceDocumentId" type="IdListType"/> <xsd:attribute name="referenceDocumentName" type="StringType" fixed="RecaptureUnderSection1503dOnTransferStatement"/>
OLD line(s): 590 | NEW line(s): 518
OLD line(s): 592 <xsd:element name="TrnsfrExchangeGainUnderSect987" minOccurs="0"> | NEW line(s): 520 <xsd:element name="TrnsfrExchGainUndSect987Ind" minOccurs="0">
OLD line(s): 602,603 <xsd:attribute name="referenceDocumentId" type="IdListType" /> <xsd:attribute name="referenceDocumentName" type="StringType" fixed="ExchangeGainRecognizedUnderSection987TransferStatement" /> | NEW line(s): 530,531 <xsd:attribute name="referenceDocumentId" type="IdListType"/> <xsd:attribute name="referenceDocumentName" type="StringType" fixed="ExchangeGainRecognizedUnderSection987TransferStatement"/>
OLD line(s): 608 | NEW line(s): 535
OLD line(s): 610 <xsd:element name="ResultedInChangeClassification" type="BooleanType" minOccurs="0"> | NEW line(s): 537 <xsd:element name="ResultedInChangeClsfInd" type="BooleanType" minOccurs="0">
OLD line(s): 618 | NEW line(s): 544
OLD line(s): 620 <xsd:element name="TransferRequiredRecognizeIncm" minOccurs="0"> | NEW line(s): 546 <xsd:element name="TransferRequiredRcgnzIncome" minOccurs="0">
OLD line(s): 627 <xsd:element name="RequiredRcgnzIncomeTaintedProp" type="BooleanType" minOccurs="0"> | NEW line(s): 553 <xsd:element name="RqrRcgnzIncmTaintedPropInd" type="BooleanType" minOccurs="0">
OLD line(s): 635 | NEW line(s): 560
OLD line(s): 637 <xsd:element name="RequiredRcgnzIncomeDeprecRcptr" type="BooleanType" minOccurs="0"> | NEW line(s): 562 <xsd:element name="RqrRcgnzIncmDeprecRcptrInd" type="BooleanType" minOccurs="0">
OLD line(s): 645 | NEW line(s): 569
OLD line(s): 647 <xsd:element name="RequiredRcgnzIncomeBrLossRcptr" type="BooleanType" minOccurs="0"> | NEW line(s): 571 <xsd:element name="RqrRcgnzIncmBrLossRcptrInd" type="BooleanType" minOccurs="0">
OLD line(s): 655 | NEW line(s): 578
OLD line(s): 657 <xsd:element name="RequiredRcgnzIncomeAboveRegs" type="BooleanType" minOccurs="0"> | NEW line(s): 580 <xsd:element name="RequiredRcgnzIncmAboveRegsInd" type="BooleanType" minOccurs="0">
OLD line(s): 666 | NEW line(s): 588
OLD line(s): 668,669 <xsd:attribute name="referenceDocumentName" type="StringType" fixed="RecognizeIncomeUnderTempRegulationsStatement" /> | NEW line(s): 590 <xsd:attribute name="referenceDocumentName" type="StringType" fixed="RecognizeIncomeUnderTempRegulationsStatement"/>
OLD line(s): 672 | NEW line(s): 592
OLD line(s): 674 <xsd:element name="TransferAssetsUnderSect367a3" type="BooleanType" minOccurs="0"> | NEW line(s): 594 <xsd:element name="TransferAssetsUndSect367a3Ind" type="BooleanType" minOccurs="0">
OLD line(s): 682 | NEW line(s): 601
OLD line(s): 684 <xsd:element name="TransferForeignGoodwill" type="BooleanType" minOccurs="0"> | NEW line(s): 603 <xsd:element name="TransferForeignGoodwillInd" type="BooleanType" minOccurs="0">
OLD line(s): 692 | NEW line(s): 610
OLD line(s): 694 <xsd:element name="AmountTransferred" type="USAmountType" minOccurs="0"> | NEW line(s): 612 <xsd:element name="TransferredAmt" type="USAmountType" minOccurs="0">
OLD line(s): 702 | NEW line(s): 619
OLD line(s): 704 <xsd:element name="CashOnlyPropertyTransferred" type="BooleanType" minOccurs="0"> | NEW line(s): 621 <xsd:element name="CashOnlyPropertyTransferredInd" type="BooleanType" minOccurs="0">
OLD line(s): 712 | NEW line(s): 628
OLD line(s): 714 <xsd:element name="IntangiblePropertyTransferred" minOccurs="0"> | NEW line(s): 630 <xsd:element name="IntangiblePropertyTrnsfrInd" minOccurs="0">
OLD line(s): 724,725 <xsd:attribute name="referenceDocumentId" type="IdListType" /> <xsd:attribute name="referenceDocumentName" type="StringType" fixed="IntangiblePropertyTransferredFromTransactionStatement" /> | NEW line(s): 640,641 <xsd:attribute name="referenceDocumentId" type="IdListType"/> <xsd:attribute name="referenceDocumentName" type="StringType" fixed="IntangiblePropertyTransferredFromTransactionStatement"/>
OLD line(s): 730 | NEW line(s): 645
OLD line(s): 732 <xsd:element name="NatureRightsIntangibleProperty" minOccurs="0" maxOccurs="unbounded"> | NEW line(s): 647 <xsd:element name="NatureRightsIntangiblePropTxt" minOccurs="0" maxOccurs="unbounded">
OLD line(s): 741 <xsd:maxLength value="100" /> | NEW line(s): 656 <xsd:maxLength value="100"/>
OLD line(s): 745 | NEW line(s): 659
OLD line(s): 748 | NEW line(s): 661
OLD line(s): 752 | NEW line(s): 664
OLD line(s): 754 <xsd:element name="Name" type="BusinessNameType" minOccurs="0"> | NEW line(s): 666 <xsd:element name="ControllingShareholderName" type="BusinessNameType" minOccurs="0">
OLD line(s): 762 | NEW line(s): 673
OLD line(s): 765 | NEW line(s): 675
OLD line(s): 774 | NEW line(s): 683
OLD line(s): 783 | NEW line(s): 691
OLD line(s): 785 <xsd:element name="EINMissingReason"> | NEW line(s): 693 <xsd:element name="EINMissingReasonCd">
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OLD line(s): 804,805 | NEW line(s): 709
OLD line(s): 809 | NEW line(s): 712
OLD line(s): 811 <xsd:element name="DateOfTransfer" type="DateType" minOccurs="0"> | NEW line(s): 714 <xsd:element name="TransferDt" type="DateType" minOccurs="0">
OLD line(s): 819 | NEW line(s): 721
OLD line(s): 821 <xsd:element name="DescriptionOfProperty" type="LineExplanationType" minOccurs="0"> | NEW line(s): 723 <xsd:element name="PropertyDesc" type="LineExplanationType" minOccurs="0">
OLD line(s): 829 | NEW line(s): 730
OLD line(s): 831 <xsd:element name="FairMarketValue" type="USAmountType" minOccurs="0"> | NEW line(s): 732 <xsd:element name="FairMarketValueAmt" type="USAmountType" minOccurs="0">
OLD line(s): 839 | NEW line(s): 739
OLD line(s): 841 <xsd:element name="CostOtherBasis" type="USAmountType" minOccurs="0"> | NEW line(s): 741 <xsd:element name="CostOrOtherBasisAmt" type="USAmountType" minOccurs="0">
OLD line(s): 849 | NEW line(s): 748
OLD line(s): 851 <xsd:element name="GainRecognizedTransfer" type="USAmountType" minOccurs="0"> | NEW line(s): 750 <xsd:element name="GainRecognizedOnTransferAmt" type="USAmountType" minOccurs="0">
OLD line(s): 861 | NEW line(s): 759
OLD line(s): 865 | NEW line(s): 762
OLD line(s): 867 <xsd:element name="DateOfTransfer" type="DateType" minOccurs="0"> | NEW line(s): 764 <xsd:element name="TransferDt" type="DateType" minOccurs="0">
OLD line(s): 875 | NEW line(s): 771
OLD line(s): 877 <xsd:element name="FairMarketValue" type="USAmountType" minOccurs="0"> | NEW line(s): 773 <xsd:element name="FairMarketValueAmt" type="USAmountType" minOccurs="0">
OLD line(s): 885 | NEW line(s): 780
OLD line(s): 888 | NEW line(s): 782