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gov/pub/irs-irbs/irb02-22, as modified by Notice 2002-72, 2002-2 C
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https://www.irs.gov/instructions/i1120f
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https://www.irs.gov/newsroom/dirty-dozen-taking-tax-advice-on-social-media-can-be-bad-news-for-taxpayers-schemes-circulating-involving-tax-forms
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