| OLD line(s): 757
<xsd:element name="CopyProvidedToGovtCouncil" type="BooleanType" minOccurs="0"> | NEW line(s): 757
<xsd:element name="CopyProvidedToGovtCounsel" type="BooleanType" minOccurs="0"> |
| OLD 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> | 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? If Yes, the applicant is not eligible to make the change.</Description> |
| OLD 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> | 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> |