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Get IRS 709 Instructions 2020-2022

Erences are to the Internal Revenue Code unless otherwise noted. Contents General Instructions . . . . . . . . . Purpose of Form . . . . . . . . Who Must File . . . . . . . . . When To File . . . . . . . . . . Where To File . . . . . . . . . . Amending Form 709 . . . . . Adequate Disclosure . . . . . Penalties . . . . . . . . . . . . . Joint Tenancy . . . . . . . . . . Transfer of Certain Life Estates Received From Spouse . . . . . . . . . . . . Specific Instructions . . . . . . . . . Part 1.

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