SECTION 3. GENERAL COMMENT

REQUEST

The Treasury Department and the IRS request comments on the following questions that will inform the development of a system to assign unique PINs to each item of specified property, as required under § 25C(h):

.01 For manufacturers, how many different products do you manufacture and/ or sell that would qualify as specified property under § 25C(h)(4)? Commenters are encouraged to list their different product types, product lines, as well as the approximate annual number of unique items manufactured and/or sold for each product line that could constitute “specified property.”

.02 Is there a system by which all manufacturers of “specified property” assign unique identification numbers to each item of a manufactured product? If so, please identify the system and how each manufacturer assigns a unique identification number to each item of a manufactured product. Please also explain any deviations that exist in each manufacturer’s system for assigning numbers (for example, some using all numbers or a combination of numbers and letters).

.03 If there is not a system described in section 3.02 of this notice, but there is a system that applies unique identification numbers to each item within a particular product type industry-wide, please identify the system, describe what products it applies to and products of similar functions that it does not apply to, and explain how each manufacturer assigns a number to each item of manufactured product using the system. Please also explain any deviations that exist in each manufacturer’s system for assigning numbers.