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CHAPTER 4 THE PHYSICAL ORGANIZATION OF DATA4.1Introduction A file is a collection of bytes stored as an individual entity. All data on disk is stored as a file with an assigned file name that is unique
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Chapter 4 form physical refers to tax forms related to the implementation of the Foreign Account Tax Compliance Act (FATCA), specifically designed to identify U.S. account holders and entities in foreign financial institutions.
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The purpose of chapter 4 form physical is to ensure compliance with U.S. tax regulations, specifically to report information about foreign bank accounts held by U.S. taxpayers to prevent tax evasion.
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