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Directory Results for 1545-0142 Department of the Treasury Internal Revenue Service Name Employer identification number Note: In most cases, the IRS will figure the penalty and the corporation will not have to complete this to 1545-0145 (99) Notice to Shareholder of Undistributed Long-Term Capital Gains For calendar year 2012, or other tax year of the regulated investment company (RIC) or the real estate investment trust (REIT) , 2012, and beginning ending , 20