Instructions for Form 8858 (1/2006) 
                           
                         
                        
                           Information Return of U.S. Persons  With Respect To Foreign Disregarded Entities
                        
                        
                        
                           
                              Section references are to the Internal Revenue Code unless otherwise noted.
                            
                         
                        
                           (Use with the December 2004 revision of Form 8858) (Revised: 1/2006)