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REVENUE PROCEDURE STATEMENT 878 EGYPT FOR STUDENTS OR TRAINEES CLAIMING EXEMPTION UNDER ARTICLE 23(1) OF THE INCOME TAX TREATY BETWEEN THE UNITED STATES AND EGYPT LAST NAME FIRST NAME SOCIAL SECURITY
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Information such as student/trainee ID, courses taken, hours of training, grades, attendance records, and any other relevant educational or training data must be reported on for students or trainees.
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