Alternative notification requirements.

(3) Alternative notification requirements. An amended return and Form 1118 (Foreign Tax CreditCorporations) or Form 1116 (Foreign Tax Credit (Individual, Estate, or Trust)), is not required to notify the IRS of the foreign tax redetermination and redetermination of U.S. tax liability if the taxpayer satisfies alternative notification requirements that may be prescribed by the IRS through forms, instructions, publications, or other guidance.


26 CFR § 1.905-4

Scoping language

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