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of 8821/2848’s

Exception:

Internal Revenue Manual Part 21. Customer Account Services · 2026-10-03 edition · updated 2026-10-04 · United States

Foreign partnerships that do not have to file Form 1065.

When all requirements for foreign partnerships have been met, issue certification using one of the interim paragraphs in the PTR.FGNPTR. series.

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▸Contents — Internal Revenue Manual Part 21. Customer Account Services
Internal Revenue Manual Part 21. Customer Account Services

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