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Introduction

SECTION 12. FAILURE TO FURNISH

Internal Revenue Bulletin 2012-10 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 If a furnisher fails to comply with the requirements of this revenue procedure, the furnisher may be deemed to have failed to furnish the Schedule K–1 to the recipient. See section 6722 for penalties for failure to furnish correct payee statements.

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▸Contents — Internal Revenue Bulletin 2012-10

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