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Directory Results for PURPOSE OF THIS : When claiming an approved Rural Job Tax Credit, this form must accompany the CRS-1, personal income tax or corporate income tax return to which the taxpayer wishes to apply the credit to Purpose of this :Section 13 of the Small Business Act (15 USC 642) requires that a small business SBA loan applicant (Applicant) identify the names of persons engaged by or on behalf of the Applicant for the purpose of expediting the