mpleting Form 8886 ("Reportable Transaction Disclosure Statement") and filing it with its U.S. federal income tax return and a copy of the form with the IRS Office of Tax Shelter Analysis. At this time the Fund cannot predict whether any of its investments will require it or any of the Limited Partners to file Form 8886. If the Genera

tement" as part of its Federal income tax return for each year it participates in the "reportable transaction:" and (ii) send a copy of such form to the IRS Office of Tax Shelter Analysis at the time the first such tax return is filed. The scope of the Tax Shelter Regulations may be affected by further IRS guidance. Non-compliance wi

tement" as part of its Federal income tax return for each year it participates in the "reportable transaction:" and (ii) send a copy of such form to the IRS Office of Tax Shelter Analysis at the time the first such tax return is filed. The scope of the Tax Shelter Regulations may be affected by further IRS guidance. Non-compliance wi