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8937Report of Organizational Actions Affecting Basis of SecuritiesForm (December 2011) Department of the Treasury Internal Revenue Serviceman I See OMB No. 15452224separate instructions. Reporting
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It is typically a term used to describe the transfer of certain tax amounts or deductions from one tax year to the next.
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Taxpayers who have deductions or credits from a previous year that need to be applied in the current tax year.
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