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Internal Revenue Manual Part 21. Customer Account Services · 2026-10-03 edition · updated 2026-10-04 · United States
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The teacher enters the foreign country on October 1, 2017 and continues to teach through September 30, 2019. The teacher is eligible for a Form 6166 in 2017, 2018, and for the period between January 1, 2019, and September 30, 2019
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