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T. D. 9082 DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 1 301 and 602 Revision of Income Tax Regulations Under Sections 897 1445 and 6109 to Require Use of Taxpayer Identifying Numbers on Submissions Under the Section 897 and 1445 AGENCY Internal IRS Treasury. Revenue Service ACTION Final and temporary regulations. SUMMARY This document contains final and temporary regulations to require the use of taxpayer identifying numbers....

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