setting forth

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In GCM 38786, the IRS stated the most important requirement "is that the claim state the grounds [for the credit or refund] and supporting facts"; thus, a claim setting forth only a general or "shotgun" basis is not sufficient.
The meeting followed the Board's receipt on February 4, 2007 of a non-binding letter from Vornado Realty Trust (unaccompanied by definitive terms or documentation) setting forth an alternative to its prior part-cash/part-stock offer at a stated value of $56 per share, and the Board's receipt on February 5, 2007 of a proposed increased all-cash offer of $55.
Parent and Purchaser today will file with the Securities and Exchange Commission a tender offer statement on Schedule TO setting forth in detail the terms of the Offer.