(a) Information returns for an acquisition of control or a substantial change in capital structure—(1) General rule. If there is an acquisition of control (as defined in paragraph (c) of this section) or a substantial change in the capital structure (as defined in paragraph (d) of this section) of a domestic corporation (reporting corporation), the reporting corporation must file a completed Form 8806, ‘‘Information Return for Acquisition of Control or Substantial Change in Capital Structure,’’ in accordance with the instructions to that form. The Form 8806 will request information with respect to the following and such other information specified in the instructions: