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Evenue Code Section references are to the Internal Revenue Code unless otherwise noted. Contents Page General Instructions . . . . . . . . . . . . . . . . . . . . Purpose of Form . . . . . . . . . . . . . . . . . . . Who Can File This Form . . . . . . . . . . . . . . How To File . . . . . . . . . . . . . . . . . . . . . . . User Fee . . . . . . . . . . . . . . . . . . . . . . . . . When To File (Effective Date of Exemption) Filing Assistance . . . . . . . . . . . . . . . . . . . Signature Requi.

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