SECTION 7. PRO FORMA
Internal Revenue Bulletin 2008-36 · 2026-10-03 edition · updated 2026-10-04 · United States
APPLICATION
A Pro Forma application is similar to a Final Application with the following differences:
• In lieu of making all of the required¶
certifications, the applicant may describe the certifications that the applicant in good faith expects to make as part of the Final Application but that the applicant cannot yet make. If the applicant does not yet have sufficient information to make a certification, the applicant must describe the additional information it needs and how it intends to obtain that information.
• If the applicant does not have sufficient¶
information satisfactorily to complete the items described in Section 6(3)(a) through (e) of this notice, the applicant must provide the required information that is in its possession and must describe both whatever additional information is required by section 54B, by this notice, by the USFS, or by any affected State and how the applicant intends to obtain that information.
• The certifications required by Section¶
6(3)(f) and Section 6(3)(g) are not required.
• An executed election under section¶
54B(h) need not be included, but the applicant must state whether it intends to make the election.
September 8, 2008 580 2008–36 I.R.B.
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