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451(b) refers to a section of the Internal Revenue Code that pertains to the taxation of estates and trusts.
Fiduciaries of estates and trusts are required to file Form 451(b) if certain conditions are met.
Form 451(b) should be filled out according to the instructions provided by the IRS and any applicable tax laws.
The purpose of Form 451(b) is to report certain information related to estates and trusts for tax purposes.
Form 451(b) requires information such as income, deductions, and distributions related to the estate or trust.
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