Assertion: class ii railroad | /r/CapableOf | attach an information statement
Facets:
value: to the assignor's form
type: TRANSITIVE-OBJECT
Source sentences:
text: Except as provided in paragraph (d)(4)(iv) of this section, a Class II railroad or Class III railroad (assignor) that assigns one or more miles of eligible railroad track during a taxable year to one or more eligible taxpayers must attach to the assignor's Form 8900 for that taxable year an information statement providing -