If any Form 3800, Part III, checkbox “B” ‘GeneralBusCrFromPassiveActyInd’ is checked and Part III, Line 1c(c) ‘CYIncreasingResearchCrAmt’ has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1c(b) ‘PassThroughEntityEIN’ does not have a value, then Form 6765 must be present in the return.

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