Written statement.

Written statement. The written statement required by paragraph (o)(7)(i) of this section must
(A) State the name, address, and taxpayer identification number of the person making the election;
(B) Contain a declaration that an election is being made under § 1.469–4T(o);
(C) Identify the undertaking with respect to which such election is being made; and
(D) Identify the remainder of the activity in which such undertaking would otherwise be included.


26 CFR § 1.469-4T

Scoping language

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