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This document is a sailing magazine issue featuring various articles, advertisements and community reports related to sailing, marine services, events, and directories within the sailing community.
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People Also Ask about

38th parallel, popular name given to latitude 38° N that in East Asia roughly demarcates North Korea and South Korea. The line was chosen by U.S. military planners at the Potsdam Conference (July 1945) near the end of World War II as an army boundary, north of which the U.S.S.R.
The 38th parallel north is a circle of latitude that is 38 degrees north of the Earth's equatorial plane. It crosses Europe, the Mediterranean Sea, Asia, the Pacific Ocean, North America, and the Atlantic Ocean. The 38th parallel north formed the border between North and South Korea prior to the Korean War.
The 38th parallel is a geographical latitude line that became a significant political boundary during the Cold War, primarily dividing North and South Korea.

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Latitude 38 is a tax form used by the IRS for reporting certain types of foreign income and asserting eligibility for tax benefits.
Individuals or businesses with foreign income, investments, or assets that meet specific thresholds are required to file Latitude 38.
To fill out Latitude 38, gather all relevant financial documents and foreign income details, then follow the IRS guidelines and instructions for accurately completing the form.
The purpose of Latitude 38 is to report foreign income and claim any applicable tax benefits or exemptions available under U.S. tax law.
Latitude 38 requires reporting of all foreign income, foreign tax paid, foreign assets, and any other relevant financial details related to foreign transactions.
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