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Federal Register / Vol. 79, No. 36 / Monday, February 24, 2014 / Proposed Rules
distribution would not be subject to tax
pursuant to section 871 or 881, or
withholding under chapter 3 or 4, if the
long
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What information must be reported on distribution would not be?
Information such as the type and quantity of goods or services distributed, the recipients, the date of distribution, and any related costs may need to be reported on distribution would not be.
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