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SECTION 2. BACKGROUND - IRS tax forms

SECTION 2. BACKGROUND - IRS tax forms

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portability election has been made, having to either file a supplemental return or file a claim for a credit or refund. Second, if the allowance of the portability election made pursuant to this revenue procedure and the corresponding revised computation of the surviving spouse’s applicable credit amount would result in a credit or refund of the

  Form, Section, Portability, Irs tax forms

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