... elements of the Army, the Navy, the Air Force, the Marine Corps, the Federal Bureau of Investigation, the Department of the Treasury, the Department of Energy, and the Coast Guard • The Bureau of Intelligence ... Intelligence and Research of the Department of State • Any of the elements of the Department of Homeland Security concerned with the analyses of foreign intelligence information Line E Check the “Yes” ... within the 2-year period, the repayment with your return for the year in which the 2-year period ends is limited to the gain on the disposition as determined in Part V of Form 5405 The amount of the...