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Special Occupancy Technical Advisory Committee (TAC) Comments8th Edition (2023) Florida Building Code, Building CHAPTER 4 SPECIAL DETAILED REQUIREMENTS BASED ON OCCUPANCY AND USESPBCh. 4 Comment #1 Comment
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Chapter 4 special detailed refers to a specific set of comprehensive reporting requirements established under the Internal Revenue Code designed for certain entities to report on substantial U.S. owners and their income.
Entities with substantial U.S. owners, including foreign entities with U.S. ownership, and certain financial institutions are required to file chapter 4 special detailed.
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Reported information must include details on U.S. owners, income sources, account balances, and other financial activities of the entity that are relevant to U.S. tax compliance.
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