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Etiket 'fatca form' (1)

Foreign Asset And Foreign Trust International Tax Services

Additionally, if the district director grants an extension of time, it may contain terms with respect to assessment as may be necessary to ensure that the correct amount of tax will be collected from the trust, its owners, and its beneficiaries. If the trust files a Form 1040NR for the 1997 taxable year based on application of new section 7701 to the trust, and satisfies paragraph of this section, in order for the trust to make the election the trust must file an amended Form 1040NR return for...

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