SECTION 3. CLAIMS FOR CREDIT

OR REFUND NOT SUBJECT TO THIS NOTICE

Claims for credit or refund attributable, in whole or in part, to the research credit that (1) were reported on an original Form 1120 or a Form 1120X filed on or before the due date of the original Form 1120, including extensions, or (2) were filed with the Service on or before the date this notice was published in the Bulletin are not subject to this notice.

Furthermore, claims for credit or refund attributable, in whole or in part, to the research credit and reported on Form 1040, U.S. Individual Income Tax Return, or Form 1040X, Amended U.S. Individual Income Tax Return, are not subject to this notice.