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Introduction

SECTION 5. EXAMPLE

Internal Revenue Bulletin 2008-12 · 2026-10-03 edition · updated 2026-10-04 · United States

A, an unmarried individual, receives $200 of interest income, $100 of dividend income and $7,000 of social security retirement benefits during the year

26 CFR 1.6012–1: Individuals required to make re- turns of income. (Also: Part 1, § 1.6017–1.)

Rev. Proc. 2008–21

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▸Contents — Internal Revenue Bulletin 2008-12

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