Two 514 2025

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The document provides detailed instructions and forms for filing the 2006 Oklahoma Partnership Income Tax Return, including Form 514 and its supplement Form 514-PT. It outlines the requirements for partnerships, including filing deadlines, eligibility for composite returns for nonresident partners, available tax credits, deductions, and specific line instructions for calculating distributive income. The document also highlights new refundable credits and changes in tax law relevant to the 2006 tax year.

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