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Rev. Proc. 2004 37 SECTION 1. PURPOSE This revenue procedure provides a method for determining the source of a pension payment to a nonresident alien individual from a defined benefit plan where the trust forming part of the plan is a trust created or organized in the United States that constitutes a qualified trust under 401 a of the Internal Revenue Code.

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What is revenue proc 37 form?

Revenue proc 37 form is a form used by taxpayers to report certain transactions for federal tax purposes.

Who is required to file revenue proc 37 form?

Taxpayers who are engaged in specific transactions as determined by the IRS are required to file revenue proc 37 form.

How to fill out revenue proc 37 form?

To fill out revenue proc 37 form, taxpayers need to provide the required information as specified by the IRS, including details of the specific transactions and any other relevant information.

What is the purpose of revenue proc 37 form?

The purpose of revenue proc 37 form is to ensure compliance with federal tax regulations by reporting certain transactions that may have tax implications.

What information must be reported on revenue proc 37 form?

Revenue proc 37 form requires taxpayers to report detailed information about the specific transactions, including financial details, parties involved, and any other relevant information.

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