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Get Form 4970 Instructions

M which you received an accumulation distribution. You can arrange the distributions in any order you want them considered to have been made. Who Must File Beneficiaries who received an accumulation distribution from certain domestic trusts that were created before March 1, 1984, must file Form 4970. For details, see section 665(c). Foreign trust beneficiaries. If you received an accumulation distribution from a foreign trust, you must report the distribution and the partial tax on a 2002 Form.

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