4-1., 2C04-1 I.R.B. 1 (or superseding Revenue Procedure for the year at Sete) Hata: Certain tax clacsification elections can he requested by filing Fora 8612. &Mticy Classificaticn Election. See Pone 6832 and ito instructions for additional information. DIPORTAITE :flan= POR B CORPORATICEI U you intend