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Introduction

SECTION 6. FORMAT

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

.01 The electronic version of the Schedule K–1 must contain all required information and comply with the instructions applicable to the Schedule K–1 and applicable revenue procedures and publications relating to substitute statements to recipients.

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▸Contents — Internal Revenue Bulletin 2012-10

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