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26 CFR 601.204: Changes in accounting periods and in methods of accounting. (Also Part I, 168, 446, 481; 1.168(i)-1, 1.168(i)-7, 1.168(i)-8, 1.446-1.) Rev. Pro. 2014-54 SECTION 1. PURPOSE This revenue
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The HSR form instructions become effective upon publication in the Federal Register.
Entities involved in certain mergers and acquisitions are required to file the HSR form.
The HSR form instructions provide guidance on how to properly fill out the required forms for mergers and acquisitions.
The purpose of the HSR form instructions is to ensure compliance with the reporting requirements of the Hart-Scott-Rodino Act.
The HSR form requires detailed information about the acquiring and acquired entities, as well as information on the transaction itself.
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