Diff - Left File: CorporateIncomeTax/Common/IRS851/IRS851.xsd (2010v2.0) Right File: CorporateIncomeTax/Common/IRS851/IRS851.xsd (2010v3.0)
OLD: CorporateIncomeTax/Common/IRS851/IRS851.xsd (2010v2.0)
NEW: CorporateIncomeTax/Common/IRS851/IRS851.xsd (2010v3.0)

OLD line(s): 414,415

      <!-- Retained Shares Exceed Pre-Deconsolidation Value? -->
      <xsd:element name="RetainedShrExceedPreDeconsolVl" type="BooleanType" minOccurs="0">
NEW line(s): 414,415

      <!-- Retained Shares Exceed Value At Time Of Transfer? -->
      <xsd:element name="RetainedShrExceedValAtTsfrTime" type="BooleanType" minOccurs="0">
OLD line(s): 418

            <Description>If any transaction listed above caused either a deconsolidation of a subsidiary or a deconsolidation of any share of subsidiary stock</Description>
NEW line(s): 418

            <Description>If any transaction listed above caused a transfer of a share of subsidiary stock</Description>
OLD line(s): 424,425

      <!-- Loss Allowed Under Section 1.1502-35T(c)5 or Section 1.337(d)-2T(c) ? -->
      <xsd:element name="AllwLossUndSect11502Or1337Stmt" minOccurs="0">
NEW line(s): 424,425

      <!-- Did Any Share Become Worthless Under Section 165? -->
      <xsd:element name="ShareValueWorthlessUnderSec165" type="BooleanType" minOccurs="0">
OLD line(s): 428

            <Description>Is the group deducting a loss recognized on the disposition of the stock of a subsidiary?</Description>
NEW line(s): 428

            <Description>Did any share become worthless within meaning of Section 165?</Description>
OLD line(s): 432,439

        <xsd:complexType>
          <xsd:simpleContent>
            <xsd:extension base="BooleanType">
              <xsd:attribute name="referenceDocumentId" type="IdListType" />
              <xsd:attribute name="referenceDocumentName" type="StringType" fixed="AllowedLossUnderTemporaryRegulationsStmt" />
            </xsd:extension>
          </xsd:simpleContent>
        </xsd:complexType>
NEW line(s): 431

OLD line(s): 579

      <xsd:element name="ValuePercentageOfAcquirable" type="RatioType" minOccurs="0">
NEW line(s): 571

      <xsd:element name="PercentOfValue" type="RatioType" minOccurs="0">
OLD line(s): 582

            <Description>Item 3a</Description>
NEW line(s): 574

            <Description>Part IV, Line 3, Column 3(a)</Description>
OLD line(s): 588

      <xsd:element name="VotingPercentageAcquirable" type="RatioType" minOccurs="0">
NEW line(s): 580

      <xsd:element name="PercentOutstandingVotingStock" type="RatioType" minOccurs="0">
OLD line(s): 591

            <Description>Item 3b</Description>
NEW line(s): 583

            <Description>Part IV, Line 3, Column 3(b)</Description>
OLD line(s): 597

      <xsd:element name="VotingPowerPctAcquirable" type="RatioType" minOccurs="0">
NEW line(s): 589

      <xsd:element name="PercentOfVotingPower" type="RatioType" minOccurs="0">
OLD line(s): 600

            <Description>Item 3c</Description>
NEW line(s): 592

            <Description>Part IV, Line 3, Column 3(c)</Description>
OLD line(s): 609

            <Description>Item 3d - Provide a description of any arrangement</Description>
NEW line(s): 601

            <Description>Part IV, Line 3, 3(d)</Description>