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Get IRS Publication 1281 2003

Clude interest, dividends, rents, royalties, commissions, non-employee compensation, and certain other payments including broker proceeds and barter exchange transactions, reportable gross proceeds paid to attorneys, and certain payments made by fishing boat operators. Payments that are excluded from backup withholding are real estate transactions, foreclosures and abandonments, cancelled debts, distributions from Archer MSAs, long-term care benefits, distributions from any retirement account, d.

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