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Chapter 31: Fishes and Amphibians Section 1: Fishes What is a Fish? Fishes and other vertebrates have at some time during their development a notochord, a hollow dorsal nerve cord, and pharyngeal
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Chapter 31 of the IRS code pertains to special rules for fishermen.
Individuals or businesses engaged in commercial fishing activities are required to file chapter 31.
Chapter 31 forms can be filled out online or submitted through mail with the required information related to fishing activities.
The purpose of chapter 31 is to regulate and track income generated from commercial fishing activities.
Information such as income from fishing activities, expenses related to fishing, and other relevant financial data must be reported on chapter 31.
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