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6 December 2012 Internal T.I. 2012-0458401I7 - Penalties - Foreign Reporting Forms -- attach -- Subsection 162(7)

6 December 2012 Internal T.I. 2012-0458401I7 - Penalties - Foreign Reporting Forms -- attach -- Subsection 162(7)

s. 162(5) or (7) choice

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