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SECTION 2. BACKGROUND Section 301.6109 1(d)(3) of the Income Tax Regulations (Regulations) provides general procedures for obtaining an ITIN which require the submission of an application form (Form
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What is revenue procedure - 52?
Revenue Procedure 52 provides guidance on the procedure and requirements for filing certain tax forms.
Who is required to file revenue procedure - 52?
Any taxpayer who meets the criteria specified in the revenue procedure is required to file.
How to fill out revenue procedure - 52?
To fill out revenue procedure - 52, taxpayers must follow the instructions provided in the revenue procedure and provide accurate and complete information on the designated tax forms.
What is the purpose of revenue procedure - 52?
The purpose of revenue procedure - 52 is to establish consistent procedures and guidelines for taxpayers to follow when filing certain tax forms.
What information must be reported on revenue procedure - 52?
The specific information that must be reported on revenue procedure - 52 depends on the requirements outlined in the revenue procedure itself. Taxpayers should refer to the instructions and guidelines provided.
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