| OLD line(s): 446,447
<!-- Is accounting Method Change One for Which Scope Limitations of Sec 4.02 Rev Proc 2002-9 Do Not Apply? --> <xsd:element name="IsAcctMthdChangeNotApply" type="BooleanType" minOccurs="0"> | NEW line(s): 446,447
<!-- Do Any Of The Scope Limitations Described In Section 4.02 Rev Proc 2008-52 Cause Automatic Consent To Be Unavailable For The Applicants Requested Change? --> <xsd:element name="ScopeLmtCsAutoCnsntUnavailable" minOccurs="0"> |
| OLD line(s): 450
<Description>Is accounting method change one for which scope limitations of Sec 4.02 Rev Proc 2002-9 do not apply?</Description> | NEW line(s): 450
<Description>Do any of the scope limitations described in section 4.02 rev proc 2008-52 cause automatic consent to be unavailable for the applicants requested change?</Description> |
| OLD line(s): 453
| NEW line(s): 454,461
<xsd:complexType> <xsd:simpleContent> <xsd:extension base="BooleanType"> <xsd:attribute name="referenceDocumentId" type="IdListType" /> <xsd:attribute name="referenceDocumentName" type="StringType" fixed="BusDisqualifiesAutoCnsntStmt" /> </xsd:extension> </xsd:simpleContent> </xsd:complexType> |
| OLD line(s): 456,457
<!-- Is Tax Year of Change the Final Tax Year of Trade or Business for which TP would be Required to Take Entire Amount of Sec 481(a) Adjustment into Account in Computing Taxable Income? --> <xsd:element name="IsTYOfChangeRqrTakeEntireAmt" type="BooleanType" minOccurs="0"> | NEW line(s): 464,467
<!-- ===== Part II - Information For All Requests ===== --> <!-- Did Or Will The Applicant Cease To Engage In The Trade Or Business To Which The Requested Change Relates, Or Terminate Its Existence, In The Tax Year Of Change? --> <xsd:element name="ApplcntCsTradeBusReqChgRelates" type="BooleanType" minOccurs="0"> |
| OLD line(s): 460,461
<Description>Is tax year of change the final tax year of trade or business for which TP would be required to take entire amount of Sec 481(a) adjustment into account in computing taxable income?</Description> <LineNumber>Part I Line 3</LineNumber> | NEW line(s): 470,471
<Description>Did or will the applicant cease to engage in the trade or business to which the requested change relates, or terminate its existence, in the tax year of change?</Description> <LineNumber>Part II Line 3</LineNumber> |
| OLD line(s): 466,467
<!-- ===== Part II - Information For All Requests ===== --> | NEW line(s): 475
|
| OLD line(s): 780
<Description>If the applicant is an entity (including a limited liability company) treated as a partnership or S corporation for Federal income tax purposes, is it requesting a change from a method of accounting that is an issue under consideration in an examination, before Appeals, or before a Federal court, with respect to a Federal income tax return of a partner, member, or shareholder of that entity?</Description> | NEW line(s): 788
<Description>If, for federal income tax purposes, the applicant is an entity (including a limited liability company) treated as a partnership, S corporation, or a foreign corporation, is it requesting a change from a method of accounting that is an issue under consideration in an examination, before Appeals, or before a Federal court, with respect to a Federal income tax return of a partner, member, or shareholder of that entity?</Description> |
| OLD line(s): 786,787
<!-- Is Applicant Making Change to which Audit Protection does not Apply (see instructions)? --> <xsd:element name="MakingChangeToAuditProtection" type="BooleanType" minOccurs="0"> | NEW line(s): 794,795
<!-- Does The Applicable Revenue Procedure (Advance Consent or Automatic Consent) State That The Applicant Will Not Receive Audit Protection For The Requested Change (See Instructions)? --> <xsd:element name="ApplcblRevProcNotAudProtection" minOccurs="0"> |
| OLD line(s): 790,791
<Description>Is applicant making change to which audit protection does not apply (see instructions)?</Description> <LineNumber>Part II Line 8</LineNumber> | NEW line(s): 798,799
<Description>Does the applicable revenue procedure (advance consent or automatic consent) state that the applicant will not receive audit protection for the requested change (see instructions)?</Description> <LineNumber>Part II Line 8a</LineNumber> |
| OLD line(s): 793
| NEW line(s): 802,809
<xsd:complexType> <xsd:simpleContent> <xsd:extension base="BooleanType"> <xsd:attribute name="referenceDocumentId" type="IdListType" /> <xsd:attribute name="referenceDocumentName" type="StringType" fixed="ApplcntNotRcvAudProtectionStmt" /> </xsd:extension> </xsd:simpleContent> </xsd:complexType> |
| OLD line(s): 797
<xsd:element name="ChangeInAcctMthdMadeInPast5Yrs" minOccurs="0"> | NEW line(s): 813
<xsd:element name="ChangeInMthdAcctMadeInPast5Yrs" minOccurs="0"> |
| OLD line(s): 800
<Description>Has the applicant, its predecessor, or a related party requested or made (either an automatic change procedure or a procedure requiring advance consent) a change in accounting method or accounting period within the past 5 years?</Description> | NEW line(s): 816
<Description>Has the applicant, its predecessor, or a related party requested or made (either an automatic change procedure or a procedure requiring advance consent) a change in method OF accounting within the past 5 years?</Description> |
| OLD line(s): 808
<xsd:attribute name="referenceDocumentName" type="StringType" fixed="ChangeInAccountingMethodOrPeriodForPast5YearsStatement" /> | NEW line(s): 824
<xsd:attribute name="referenceDocumentName" type="StringType" fixed="AppWithdrwNotPerfDndCnsntStmt ChangeInAccountingMethodOrPeriodForPast5YearsStatement" /> |