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The term 'who' typically refers to a person or an entity.
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The individual or entity who has a legal obligation or responsibility to do so is required to file 'who'.
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'Who' can be filled out by providing the necessary information and details pertaining to the individual or entity in question.
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The purpose of 'who' is to identify and gather relevant information about individuals or entities for various reasons such as legal compliance or record-keeping.
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