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This document introduces the 'Magical Compound Where Clause' to optimize SAS coding by eliminating unnecessary data steps, thus saving time and resources when processing large datasets.
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Originating from Hebrew, the name Benjamin carries profound cultural significance. It means "son of the right hand" or "son of the south" and is the name of one of Jacob's sons and a co-founder of the 12 tribes of Israel in the Bible.
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COD-Benjamin refers to a specific form or document used for reporting certain financial transactions related to debts and cancellations of debts.
Creditors who cancel a debt or issue a Form 1099-C to a debtor are typically required to file COD-Benjamin.
To fill out COD-Benjamin, report relevant debtor information, the amount of cancelled debt, and the reason for cancellation, following the provided instructions or guidelines.
The purpose of COD-Benjamin is to ensure proper reporting of cancelled debts for tax purposes, allowing both creditors and debtors to manage their tax liabilities accurately.
The information that must be reported on COD-Benjamin includes debtor's name, social security number or taxpayer ID, the amount of cancelled debt, and the reason for cancellation.
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SAS data processing WHERE clause programming data analysis performance optimization datasets SAS functions macro variables data sorting

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