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Announcement 2012-40

• With respect to a withholding agent

Internal Revenue Bulletin 2012-47 · 2026-10-03 edition · updated 2026-10-04 · United States

other than a participating FFI or a registered deemed-compliant FFI: any account, instrument, or contract maintained or executed by the withholding agent prior to January 1, 2014;

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▸Contents — Internal Revenue Bulletin 2012-47
Internal Revenue Bulletin 2012-47

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