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This issue of Latitude 38 features articles on sailing, boat maintenance, and cruising tips, with a special focus on the Baja Ha-Ha rally and other related topics for sailors. It includes directory
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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 line of latitude 38 degrees North (38° N), in East Asia, which roughly marks the border between North Korea and South Korea: set by the U.S. in 1945 as a military boundary, three years before these countries were officially established.
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.
During World War II the United States and the Soviet Union agreed to temporarily divide Korea at the 38th parallel in order to oversee the removal of Japanese forces. It soon became clear, however, that neither of the cold war antagonists would permit its Korea ally to be threatened by unification.
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 in the United States for reporting the income of individuals and entities involved in certain activities abroad, particularly those receiving foreign income.
Individuals and entities that have foreign income exceeding certain thresholds or that have specific foreign assets are required to file Latitude 38.
To fill out Latitude 38, taxpayers should gather all relevant financial information regarding their foreign income and assets, then follow the form's instructions to report this information accurately, including specified income and required disclosures.
The purpose of Latitude 38 is to ensure compliance with U.S. tax laws regarding foreign income and to facilitate the accurate reporting of any foreign financial accounts or assets.
Information that must be reported on Latitude 38 includes the amount and types of foreign income, details regarding foreign financial accounts, foreign assets, and any relevant tax-paid amounts.
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