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CHAPTER 8 SUBSTANTIVE AND INTERPRETIVE RULES [Prior to 9/24/86 see Industrial Commissioner[500]] [Prior to 1/29/97 see Industrial Services Division[343]] [Prior to 7/29/98 see Industrial Services
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The phrase 'for annual periods beginning' typically refers to the starting date of a fiscal year for which financial statements or tax returns must be prepared and filed.
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The purpose of for annual periods beginning is to ensure that entities report their financial performance and tax obligations accurately during a designated fiscal period.
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