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15 CFR § 801.10 - Rules and regulations for BE-12 ...
(3) Form BE-12C must be completed by a U.S. affiliate if, on a fully consolidated basis, or, in the case of real estate investment, on an aggregated basis, ...
Understanding Your Letter 12C | Internal Revenue Service
Jul 28, 2022 — We are sending you Letter 12C because we need more information from you to complete the processing of your individual income tax return.
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