 |  | 

Attach to Form 1120IC-DISC.
An IC-DISC may establish that the borrower has met the limitation and increased investment requirements of sections 993(d)(2) and (3) by attaching to its return either (a) Schedule Q (Form 1120-IC-DISC), or (b) a written statement of compliance of the borrower certified by a certified public accountant.
|
|