Diff - Left File: CorporateIncomeTax/Common/IRS926/IRS926.xsd (2008v2.0) Right File: CorporateIncomeTax/Common/IRS926/IRS926.xsd (2008v2.1)
OLD: CorporateIncomeTax/Common/IRS926/IRS926.xsd (2008v2.0)
NEW: CorporateIncomeTax/Common/IRS926/IRS926.xsd (2008v2.1)

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NEW line(s): 169,178

      <!-- Basic Adjustments Under Section 367(a)(5) Made -->
      <xsd:element name="BasicAdjUnderSection367a5" type="BooleanType">
        <xsd:annotation>
          <xsd:documentation>
            <Description>Basic adjustments under section 367(a)(5) made</Description>
            <LineNumber>1d</LineNumber>
          </xsd:documentation>
        </xsd:annotation>
      </xsd:element>

OLD line(s): 174

            <LineNumber>2</LineNumber>
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            <LineNumber>2a</LineNumber>
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              <LineNumber>2</LineNumber>
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              <LineNumber>2a</LineNumber>
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              <LineNumber>2</LineNumber>
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              <LineNumber>2a</LineNumber>
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NEW line(s): 220,251

      <!-- Partner Pick Up Pro Rata Share of Gain on Transfer -->
      <xsd:element name="PrtnrPickProRataShrGainTrnsfr" type="BooleanType">
        <xsd:annotation>
          <xsd:documentation>
            <Description>Partner pick up pro rata share of gain on transfer</Description>
            <LineNumber>2b</LineNumber>
          </xsd:documentation>
        </xsd:annotation>
      </xsd:element>

      <!-- Partner Disposing Entire Interest in Partnership -->
      <xsd:element name="PrtnrDisposingEntireIntPrtshp" type="BooleanType">
        <xsd:annotation>
          <xsd:documentation>
            <Description>Partner disposing entire interest in partnership</Description>
            <LineNumber>2c</LineNumber>
          </xsd:documentation>
        </xsd:annotation>
      </xsd:element>

      <!-- Partner Disposing Interest in a Limited Partnership -->
      <xsd:element name="PrtnrDisposingIntLimitedPrtshp" type="BooleanType">
        <xsd:annotation>
          <xsd:documentation>
            <Description>Partner disposing interest in a limited partnership</Description>
            <LineNumber>2d</LineNumber>
          </xsd:documentation>
        </xsd:annotation>
      </xsd:element>



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      <!-- Date of Transfer -->
      <xsd:element name="DateOfTransfer" minOccurs="0">
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      <!-- Cash Date of Transfer -->
      <xsd:element name="CashDateOfTransfer" type="DateType" minOccurs="0">
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            <Description>Date of transfer</Description>
            <LineNumber>9</LineNumber>
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            <Description>CashDate of transfer</Description>
            <LineNumber>a</LineNumber>
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        <xsd:complexType>
          <xsd:simpleContent>
            <xsd:extension base="DateType">
              <xsd:attribute name="referenceDocumentId" type="IdListType" />
              <xsd:attribute name="referenceDocumentName" type="StringType" fixed="DateOfTransferSchedule" />
            </xsd:extension>
          </xsd:simpleContent>
        </xsd:complexType>
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NEW line(s): 367,517

      <!-- Cash Fair Market Value -->
      <xsd:element name="CashFairMarketValue" type="USAmountType" minOccurs="0">
        <xsd:annotation>
          <xsd:documentation>
            <Description>Cash fair market value</Description>
            <LineNumber>c</LineNumber>
          </xsd:documentation>
        </xsd:annotation>
      </xsd:element>

      <!-- Stocks and Securities -->
      <xsd:element name="StocksAndSecurities" type="InformationRegardingTransferPropertyType" minOccurs="0" maxOccurs="unbounded">
        <xsd:annotation>
          <xsd:documentation>
            <Description>Stocks and securities</Description>
            <LineNumber>a - e</LineNumber>
          </xsd:documentation>
        </xsd:annotation>
      </xsd:element>

      <!-- Installment Obligations -->
      <xsd:element name="InstallmentObligations" type="InformationRegardingTransferPropertyType" minOccurs="0" maxOccurs="unbounded">
        <xsd:annotation>
          <xsd:documentation>
            <Description>Installment obligations</Description>
            <LineNumber>a - e</LineNumber>
          </xsd:documentation>
        </xsd:annotation>
      </xsd:element>

      <!-- Foreign Currency or Other Property Denominated -->
      <xsd:element name="FrgnCurOtherPropDenominated" type="InformationRegardingTransferPropertyType" minOccurs="0" maxOccurs="unbounded">
        <xsd:annotation>
          <xsd:documentation>
            <Description>Foreign currency or other property denominated</Description>
            <LineNumber>a - e</LineNumber>
          </xsd:documentation>
        </xsd:annotation>
      </xsd:element>

      <!-- Inventory -->
      <xsd:element name="Inventory" type="InformationRegardingTransferPropertyType" minOccurs="0" maxOccurs="unbounded">
        <xsd:annotation>
          <xsd:documentation>
            <Description>Inventory</Description>
            <LineNumber>a - e</LineNumber>
          </xsd:documentation>
        </xsd:annotation>
      </xsd:element>

      <!-- Assets Subject to Depreciation Recapture -->
      <xsd:element name="AssetsSubjectDeprecRecapture" type="InformationRegardingTransferPropertyType" minOccurs="0" maxOccurs="unbounded">
        <xsd:annotation>
          <xsd:documentation>
            <Description>Assets subject to depreciation recapture</Description>
            <LineNumber>a - e</LineNumber>
          </xsd:documentation>
        </xsd:annotation>
      </xsd:element>

      <!-- Tangible Property -->
      <xsd:element name="TangibleProperty" type="InformationRegardingTransferPropertyType" minOccurs="0" maxOccurs="unbounded">
        <xsd:annotation>
          <xsd:documentation>
            <Description>Tangible Property</Description>
            <LineNumber>a - e</LineNumber>
          </xsd:documentation>
        </xsd:annotation>
      </xsd:element>

      <!-- Intangible Property -->
      <xsd:element name="IntangibleProperty" type="InformationRegardingTransferPropertyType" minOccurs="0" maxOccurs="unbounded">
        <xsd:annotation>
          <xsd:documentation>
            <Description>Intangible property</Description>
            <LineNumber>a - e</LineNumber>
          </xsd:documentation>
        </xsd:annotation>
      </xsd:element>

      <!-- Property to be Leased -->
      <xsd:element name="PropertyLeased" type="InformationRegardingTransferPropertyType" minOccurs="0" maxOccurs="unbounded">
        <xsd:annotation>
          <xsd:documentation>
            <Description>Property to be leased</Description>
            <LineNumber>a - e</LineNumber>
          </xsd:documentation>
        </xsd:annotation>
      </xsd:element>

      <!-- Property to be Sold -->
      <xsd:element name="PropertySold" type="InformationRegardingTransferPropertyType" minOccurs="0" maxOccurs="unbounded">
        <xsd:annotation>
          <xsd:documentation>
            <Description>Property to be sold</Description>
            <LineNumber>a - e</LineNumber>
          </xsd:documentation>
        </xsd:annotation>
      </xsd:element>

      <!-- Transfers of Oil and Gas Working Interest -->
      <xsd:element name="TransfersOilGasWorkingInterest" type="InformationRegardingTransferPropertyType" minOccurs="0" maxOccurs="unbounded">
        <xsd:annotation>
          <xsd:documentation>
            <Description>Transfers of oil and gas working interest</Description>
            <LineNumber>a - e</LineNumber>
          </xsd:documentation>
        </xsd:annotation>
      </xsd:element>

      <!-- Other property -->
      <xsd:element name="OtherProperty" type="InformationRegardingTransferPropertyType" minOccurs="0" maxOccurs="unbounded">
        <xsd:annotation>
          <xsd:documentation>
            <Description>Other property</Description>
            <LineNumber>a - e</LineNumber>
          </xsd:documentation>
        </xsd:annotation>
      </xsd:element>

      <!-- Supplemental Information -->
      <xsd:element name="SupplementalInformation" type="ShortExplanationType" minOccurs="0">
        <xsd:annotation>
          <xsd:documentation>
            <Description>Supplemental information</Description>
          </xsd:documentation>
        </xsd:annotation>
      </xsd:element>

      <!-- Part IV - Information Regarding Transfer of Property -->

      <!-- Transferor's Interest Before Transfer -->
      <xsd:element name="TransferorsIntBeforeTransfer" type="RatioType" minOccurs="0">
        <xsd:annotation>
          <xsd:documentation>
            <Description>Transferor's interest before transfer</Description>
            <LineNumber>9(a)</LineNumber>
          </xsd:documentation>
        </xsd:annotation>
      </xsd:element>

      <!-- Transferor's Interest After Transfer -->
      <xsd:element name="TransferorsIntAfterTransfer" type="RatioType" minOccurs="0">
        <xsd:annotation>
          <xsd:documentation>
            <Description>Transferor's interest after transfer</Description>
            <LineNumber>9(b)</LineNumber>
          </xsd:documentation>
        </xsd:annotation>
      </xsd:element>

OLD line(s): 343,344

      <!-- Description of Property Transferred -->
      <xsd:element name="PropertyDescriptionTransferred" type="LineExplanationType" minOccurs="0" maxOccurs="unbounded">
NEW line(s): 528,529

      <!-- Transfer Subject to Gain Under Section 904(f)(3) -->
      <xsd:element name="TransferGainUnderSection904f3" type="BooleanType">
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            <Description>Description of property transferred</Description>
            <LineNumber>11</LineNumber>
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            <Description>Transfer subject to gain under section 904(f)(3)</Description>
            <LineNumber>11(a)</LineNumber>
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NEW line(s): 538,567

      <!-- Transfer Subject to Gain Under Section 904(f)(5)(F) -->
      <xsd:element name="TransferGainUnderSection904f5F" type="BooleanType">
        <xsd:annotation>
          <xsd:documentation>
            <Description>Transfer subject to gain under section 904(f)(5)(F)</Description>
            <LineNumber>11(b)</LineNumber>
          </xsd:documentation>
        </xsd:annotation>
      </xsd:element>

      <!-- Transfer Subject to Recapture Under Section 1503(d) -->
      <xsd:element name="TrnsfrRecaptureUnderSect1503d" type="BooleanType">
        <xsd:annotation>
          <xsd:documentation>
            <Description>Transfer subject to recapture under section 1503(d)</Description>
            <LineNumber>11(c)</LineNumber>
          </xsd:documentation>
        </xsd:annotation>
      </xsd:element>

      <!-- Transfer Subject to Exchange Gain Under Section 987 -->
      <xsd:element name="TrnsfrExchangeGainUnderSect987" type="BooleanType">
        <xsd:annotation>
          <xsd:documentation>
            <Description>Transfer subject to exchange gain under section 987</Description>
            <LineNumber>11(d)</LineNumber>
          </xsd:documentation>
        </xsd:annotation>
      </xsd:element>

OLD line(s): 363,364

      <!-- Was Transfer Required to Recognize Income? -->
      <xsd:element name="RequiredToRecognizeIncome" minOccurs="0">
NEW line(s): 578,579

      <!-- Transfer Required to Recognize Income -->
      <xsd:element name="TransferRequiredRecognizeIncm" minOccurs="0">
OLD line(s): 365

NEW line(s): 581,587

          <xsd:documentation>Transfer required to recognize income</xsd:documentation>
        </xsd:annotation>
        <xsd:complexType>
          <xsd:sequence>
            <!-- Was Transfer Required to Recognize Income for Tainted Property -->
            <xsd:element name="RequiredRcgnzIncomeTaintedProp" type="BooleanType" minOccurs="0">
              <xsd:annotation>
OLD line(s): 367,368

            <Description>Indicates transfer required to recognize income</Description>
            <LineNumber>13</LineNumber>
NEW line(s): 589,590

                  <Description>Was transfer required to recognize income for tainted property</Description>
                  <LineNumber>13(a)</LineNumber>
OLD line(s): 371,374

        <xsd:complexType>
          <xsd:simpleContent>
            <xsd:extension base="BooleanType">
              <xsd:attribute name="referenceDocumentId" type="IdListType" />
NEW line(s): 593,626

            </xsd:element>

            <!-- Was Transfer Required to Recognize Income for Depreciation Recapture -->
            <xsd:element name="RequiredRcgnzIncomeDeprecRcptr" type="BooleanType" minOccurs="0">
              <xsd:annotation>
                <xsd:documentation>
                  <Description>Was Transfer required to recognize income for depreciation recapture</Description>
                  <LineNumber>13(b)</LineNumber>
                </xsd:documentation>
              </xsd:annotation>
            </xsd:element>

            <!-- Was Transfer Required to Recognize Income for Branch Loss Recapture -->
            <xsd:element name="RequiredRcgnzIncomeBrLossRcptr" type="BooleanType" minOccurs="0">
              <xsd:annotation>
                <xsd:documentation>
                  <Description>Was Transfer required to recognize income for branch loss recapture</Description>
                  <LineNumber>13(c)</LineNumber>
                </xsd:documentation>
              </xsd:annotation>
            </xsd:element>

            <!-- Was Transfer Required to Recognize Any Other Income for Above Regulations -->
            <xsd:element name="RequiredRcgnzIncomeAboveRegs" type="BooleanType" minOccurs="0">
              <xsd:annotation>
                <xsd:documentation>
                  <Description>Was Transfer required to recognize any other income for above regulations</Description>
                  <LineNumber>13(d)</LineNumber>
                </xsd:documentation>
              </xsd:annotation>
            </xsd:element>
          </xsd:sequence>

          <xsd:attribute name="referenceDocumentId" type="IdListType"/>
OLD line(s): 376,377

            </xsd:extension>
          </xsd:simpleContent>
NEW line(s): 628


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NEW line(s): 632,671

      <!-- Did Transferor Transfer Assets Under Section 367(a)(3) -->
      <xsd:element name="TransferAssetsUnderSect367a3" type="BooleanType">
        <xsd:annotation>
          <xsd:documentation>
            <Description>Did transferor transfer assets under section 367(a)(3)</Description>
            <LineNumber>14</LineNumber>
          </xsd:documentation>
        </xsd:annotation>
      </xsd:element>

      <!-- Did Transferor Transfer foreign goodwill per section 1.367(a)-1T(d)(5)(iii) -->
      <xsd:element name="TransferForeignGoodwill" type="BooleanType">
        <xsd:annotation>
          <xsd:documentation>
            <Description>Did transferor transfer foreign goodwill per section 1.367(a)-1T(d)(5)(iii)</Description>
            <LineNumber>15(a)</LineNumber>
          </xsd:documentation>
        </xsd:annotation>
      </xsd:element>

      <!-- If Yes Enter Amount Transferred -->
      <xsd:element name="AmountTransferred" type="USAmountType" minOccurs="0">
        <xsd:annotation>
          <xsd:documentation>
            <Description>If yes enter amount transferred</Description>
            <LineNumber>15(b)</LineNumber>
          </xsd:documentation>
        </xsd:annotation>
      </xsd:element>

      <!-- Was Cash the Only Property Transferred -->
      <xsd:element name="CashOnlyPropertyTransferred" type="BooleanType">
        <xsd:annotation>
          <xsd:documentation>
            <Description>Was cash the only property transferred</Description>
            <LineNumber>16</LineNumber>
          </xsd:documentation>
        </xsd:annotation>
      </xsd:element>

OLD line(s): 386

            <LineNumber>14a</LineNumber>
NEW line(s): 677

            <LineNumber>17a</LineNumber>
OLD line(s): 396

            <LineNumber>14b</LineNumber>
NEW line(s): 687

            <LineNumber>17b</LineNumber>
OLD line(s): 464

NEW line(s): 756,811


  <!-- Type for repeating group in Part III - Information Regarding Transfer of Property -->
  <xsd:complexType name="InformationRegardingTransferPropertyType">
    <xsd:sequence>

      <!-- Date of Transfer -->
      <xsd:element name="DateOfTransfer" type="DateType" minOccurs="0">
        <xsd:annotation>
          <xsd:documentation>
            <Description>Date of transfer</Description>
            <LineNumber>a</LineNumber>
          </xsd:documentation>
        </xsd:annotation>
      </xsd:element>

      <!-- Description of Property -->
      <xsd:element name="DescriptionOfProperty" type="LineExplanationType" minOccurs="0">
        <xsd:annotation>
          <xsd:documentation>
            <Description>Description of property</Description>
            <LineNumber>b</LineNumber>
          </xsd:documentation>
        </xsd:annotation>
      </xsd:element>

      <!-- Fair Market Value -->
      <xsd:element name="FairMarketValue" type="USAmountType" minOccurs="0">
        <xsd:annotation>
          <xsd:documentation>
            <Description>Fair market value</Description>
            <LineNumber>c</LineNumber>
          </xsd:documentation>
        </xsd:annotation>
      </xsd:element>

      <!-- Cost or Other Basis -->
      <xsd:element name="CostOtherBasis" type="USAmountType" minOccurs="0">
        <xsd:annotation>
          <xsd:documentation>
            <Description>Cost or other basis</Description>
            <LineNumber>d</LineNumber>
          </xsd:documentation>
        </xsd:annotation>
      </xsd:element>

      <!-- Gain Recognized on Transfer -->
      <xsd:element name="GainRecognizedTransfer" type="USAmountType" minOccurs="0">
        <xsd:annotation>
          <xsd:documentation>
            <Description>Gain recognized on transfer</Description>
            <LineNumber>e</LineNumber>
          </xsd:documentation>
        </xsd:annotation>
      </xsd:element>
    </xsd:sequence>
  </xsd:complexType>