Instructions for Form 8621 (12/2006) 
                           
                         
                        
                           Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund
                        
                        
                        
                           
                              Section references are to the Internal Revenue Code unless otherwise noted.
                            
                         
                        
                           (Use with the December 2004 revision of Form 8621.) (Revised: 12/2006)