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8937Report of Organizational Actions Affecting Basis of SecuritiesForm (December 2017) Department of the Treasury Internal Revenue Serviceman Ia See OMB No. 15450123separate instructions. Reporting
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Smaller comp to small refers to the classification of financial documents and reporting thresholds set by regulatory bodies, usually applicable to businesses with lesser financial activities compared to small businesses.
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The purpose of smaller comp to small is to ensure that smaller entities provide necessary financial information while reducing the administrative burden compared to larger companies, aiding regulatory oversight.
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