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Introduction›✆

☛ Note: Corrections should only be made to records that have been submitted…

Internal Revenue Bulletin 2002-25 · 2026-10-03 edition · updated 2026-10-04 · United States

  • A replacement is an information return file sent by the filer because FILE STATUS on the FIRE System indicated the original file was bad. After the necessary changes have been made, the file must be transmitted through the FIRE System. ( See Note.)

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▸Contents — Internal Revenue Bulletin 2002-25

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