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Form Instructions 1023-EZ Corpus Christi Texas: What You Should Know
Source for 2 tax year: IRS.gov) (Note: For purposes of claiming a credit under section 38 it may not be necessary that the entity file Forms 1023 and 1023-EZ when filing your return. However, when the entity has filed a Form 1023-EZ, you can no longer claim a refund for the taxes paid on the qualified dividend (and the qualified share compensation attributable to the qualified dividend) that accrued during the qualified period. Source: IRS.
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