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The document provides detailed instructions for completing and filing EPA Form 3300-1, which is an application for the certification of pollution control facilities under Section 169 of the Internal Revenue Code. It outlines the necessary steps, required information, and submission processes for applicants seeking certification to qualify for rapid amortization of pollution control facilities. The document emphasizes compliance with both federal and state regulations regarding pollution control and includes specific sections addressing facility identity, description, wastewater characteristics, emission characteristics, and cost information.

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