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travelin_cat - 7:51 pm on Sep 4, 2009 (gmt 0)
I'm trying to see if I can track down which people/businesses are required to fill out the new form. My CPA has told me of my eligibility, but I am unable to verify what makes a person or entity eligible at this time.
It is true that these regs have been on the book for over 70 years. What is new is the requirement to complete a form and file a specialized tax return.