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Massachusetts Form 5471: What You Should Know
S. Persons Indirect and constructive ownership rules for the filing of Form 5471 have been in place since 2009. For this reason, it is important to understand, but it also takes some time to learn them. This session will: 1. Describe these rules; 2. Describe how they apply to U.S. persons; and 3. Discuss the benefits of knowing them. Effective Date — 2023 Form 5601 Instructions — Mass.
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