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OCCASION This publication has been made available to the public on the occasion of the 50th anniversary of the United Nations Industrial Development Organisation.DISCLAIMER This document has been

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177 spec refers to a specific tax form used for reporting certain financial information to the IRS, particularly in relation to foreign financial accounts and transactions.

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Individuals and entities that have certain foreign financial interests, including foreign bank accounts or investments, are required to file 177 spec.

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The 177 spec requires reporting of information such as account numbers, foreign financial institution details, and the value of foreign assets.

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