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Use Form 8283, Noncash Charitable Contributions, to report information about noncash charitable contributions.

Form 5305-E is used by a grantor and a trustee to establish a Coverdell education savings account (ESA). It is a model trust account agreement that meets the requirements of section 530(b)(1), and is not filed with the IRS.

Noncorporate taxpayers use Form 8582-CR, Passive Activity Credit Limitations, to figure the amount of any passive activity credit (PAC) for the current tax year (including any prior year unallowed credits) and the amount of credit allowed for the current year, or make the election to increase the basis of credit property when a taxpayer disposes of his or her interest in an activity.

Non-precedential legal advice re: Legal Fees Incurred by Drug Manufacturers Under the Hatch-Waxman Act

Non-precedential legal advice re: Erroneous Claim for refund or credit. UIL Code 6676.00-00

PURPIM under IRC section 1388(f)

Non-precedential legal advice re: Special Deduction under Section 833(b)

Non-precedential legal advice re: Earnings and Profits Consequences of Section 951(a) Income Inclusions

Non-precedential legal advice re: Application of section 954(d)(2): Determinations of effective rates of tax under the tax rate disparity test

Non-precedential legal advice re: Section 4375-77 Excise Tax on Certain Insurance Policies