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Get IRS 4876-A 2009

That elects to be treated as an IC-DISC. The corporation must be organized under the laws of a state or the District of Columbia and meet the following tests: At least 95% of its gross receipts during the tax year are qualified export receipts. At the end of the tax year, the adjusted basis of its qualified export assets is at least 95% of the sum of the adjusted basis of all its assets. It has only one class of stock, and its outstanding stock has a par or stated value of at least.

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