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9100-2 at the top of Form 8848. If an agent signs for the corporation include a copy of the power of attorney with Form 8848. Paperwork Reduction Act Notice. General Instructions Who Must File A foreign corporation must file Form 8848 if it has completely terminated all of its U.S. trade or business according to Temporary Regulations section 1. Complete only for domestic transferee corporations filing Form 8848 under item B above. Note Completing this item satisfies the requirement to attach F ...

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