Annual return
(11) Annual return. The term annual return means an annual federal income tax return of a specified individual or an annual federal income tax return or information return of a specified domestic entity filed with the Internal Revenue Service under section 876, 6011, 6012, 6013, 6031, or 6037, and the regulations. (12) Specified domestic entity. The term specified domestic entity has the meaning set forth in 1.6038D-6. (13) Model 1 IGA and Model 2 IGA. The terms Model 1 IGA and Model 2 IGA have the meanings set forth in 1.1471-1(b)(78) and (79), respectively.