File this form to make a determination under Internal Revenue Code section 860(e)(4). When properly completed and filed with the Internal Revenue Service, Form 8927 will be treated as a statement by the taxpayer attached to its amendment or supplement to a return of tax for the relevant tax year for purposes of Internal Revenue Code section 860(e)(4). Current revision Form 8927 PDF Recent developments None at this time. Other items you may find useful All Form 8927 Revisions About Form 976, Claim for Deficiency Dividends Deductions by a Personal Holding Company, Regulated Investment Company, or Real Estate Investment Trust About Form 1120-REIT, U.S. Income Tax Return for Real Estate Investment Trusts About Form 1120-RIC, U.S. Income Tax Return For Regulated Investment Companies Other Current Products
