-1, 2001J1.I.k.A. 1 (Or superseding ROOTS), Procedure for the year at Issue). scts: Certain tar plasnifieati<xtedeetiono can ce .requasted by filing Pore 8032, Welty Cloasification Election. Soo form 8872 and ire instruotinns for additimmil information. INPORTAli INFORMATION pop p OORPORAT10n2iECTInSr 2f