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Or incorporation For Paperwork Reduction Act Notice, see instructions. 4e Country(ies) under whose laws the ultimate indirect 25% foreign shareholder files an income tax return as a resident Cat. No. 49987Y Form 5472 (Rev. 12-2012) Form 5472 (Rev. 12-2012) Part III Page 2 Related Party (see instructions) Check applicable box: Is the related party a foreign person or U.S. person? All reporting corporations must complete this question and the rest of Part III. 1a Name and address of.

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