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U.S. Customs and Border Protection, DHS; Treasury marking by reason of which the articles were seized, except articles disposed of under 133.52 (a) or (b) of this chapter. (Secs. 15, 34 Stat. 260262,
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52 a or b refers to a form used to report certain financial transactions to the Internal Revenue Service (IRS).
Individuals, businesses, and other entities engaged in financial transactions specified by the IRS are required to file 52 a or b.
52 a or b can be filled out electronically using specified software or manually by completing the form provided by the IRS.
The purpose of 52 a or b is to help the IRS track financial transactions and ensure that individuals and entities are accurately reporting their income.
The information that must be reported on 52 a or b includes details of the financial transactions, names and identification numbers of the parties involved, and the amount of money or assets involved.
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