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Part VI. Substitute Interest

Section 1. Purpose and Scope.

Internal Revenue Bulletin 2017-3 · 2026-10-03 edition · updated 2026-10-04 · United States

Section 2. Definitions. Section 3. Due Diligence Requirements for Documentation and Identification of Account Holders and Nonparticipating FFI Payees.

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▸Contents — Internal Revenue Bulletin 2017-3
Internal Revenue Bulletin 2017-3

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