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Rev. Proc. 2004-58

• Substitute payments in lieu of dividends reported in Box 8 of Form 1099-MISC may be

Internal Revenue Bulletin 2004-41 · 2026-10-03 edition · updated 2026-10-04 · United States

reported on a composite substitute statement with Form 1099-DIV.

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▸Contents — Internal Revenue Bulletin 2004-41
Internal Revenue Bulletin 2004-41

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